1998 (10) TMI 137

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..... nt. Shri S. Nunthuk, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The issue involved in this case is the eligibility to exemption under Notification No. 202/88 of Iron Steel rods and bars manufactured by the appellants, from re-rollable materials. The impugned order has denied the benefit on the ground that re-rollable materials are not mentioned as eligible inp .....

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..... Board had not been brought to the notice of lower authorities; nor had they considered the question in the light of this circular on their own. As the circular is binding and is important on the question involved, it is necessary that the case be re-considered by the jurisdictional Assistant Collector in the light of the circular and other submissions, including time bar, which the appellant could .....

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