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TMI Blog1994 (7) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is similar and as such the same may be deposed of together. Shri B.K. Singh, learned SDR who is present for the respondent has got no objection to the same. Accordingly we proceed to pass a common Order. Shri J.S. Agarwal, the learned Advocate pleaded that in the case of Sarawgi Metal Industries the duty amount is Rs. 1,18.979.45 and in the case of M/s. Siotia Metal Industries it is Rs. 1,32,776.61 and no penalty amount is involved. Shri Agarwal argued that the issue involved is benefit of exemption notification in terms of Notification No. 178/88-C.E., dated 13-5-1988 as amended from time to time. He pleaded that the appellant had used zinc as one of the inputs in addition to the other inputs which are under Chapter 74, which deals wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No. E/30 31/94-B1, dated 5-1-1994 is reproduced below :- (6) We have carefully considered the submissions made by both the sides and perused the records as well as notification in question. For a proper appreciation of the notification and its applicability the same is reproduced herein below :- In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Govt. of India in the Ministry of Finance (Deptt. of Revenue) No. 98/88-Central Excises, dated 1st March, 1988, the Central Govt. hereby exempts goods of the description specified in Column (3) of the Table hereto annexed and falling under headings Nos. or sub-heading Nos. of the Schedule to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat nothing contained in this notification shall apply to copper and articles thereof produced or manufactured by a primary producer. Explanation. - For the purposes of this notification, (i) the expression `primary producer means any person licenced or registered under the Industries (Development and Regulation) Act, 1951, who produces copper from copper ore; (ii) all stocks of the inputs in the country, except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be the inputs on which the duty has already been paid. [Notification No. 178/88-C.E. dated 13-5-1988]." In view of the above discussion and keeping in view the judgment of the Hon ble Delhi High Court in the case of Uptron Powertronics v. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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