1997 (12) TMI 292

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This Appellants are alleged to have manufactured sand moulds falling under Chapter Heading 44.80 and involving Central Excise duty of Rs. 1,89,046.50 cleared during the period from 1-3-1986 to 28-7-1986 without classifying the product and without issuing the gate passes for their captive consumption. 2. When the matter was called none appeared on behalf of the Appellants. However, the appellants .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... department. It is also pleaded by them that in an identical case show cause notice issued for the period 1-3-1988 and 1-3-1988 which was within the period of six months has been dropped on adjudication by the Additional Collector. 5. As indicated earlier Notification No. 220/86, dated 2-4-1986 granted exemption to moulds of metals. It is well known fact and technological necessity that iron cast .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X