9911796707
TMI Blog1997 (10) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Appellant. Shri S. Nunthuk, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. By this appeal, the appellants have challenged the order passed by Add. Collector by his order dated 31-8-1989 denying them benefit of Notification No. 54/80-C.E., dated 13-5-1980 as amended from time to time and confirming duty demand of Rs. 14,762/- on the ground that the runner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d judgment rendered in the case of Cosmic Dye Chemical v. C.C.E., Bombay [1995 (75) E.L.T. 721 (S.C.) = 1995 (6) RLT 333 (S.C.)] in support of his contention that extended period cannot be invoked in the present case. He also drew strength at the judgement of the Tribunal in the case of Engineering Commercial Agencies v. C.C., Madras - 1996(82) E.L.T. 295 (Madras) wherein it has been held that l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of the submissions, we see lot of force in submissions made by ld. Advocate. Notwithstanding the findings given by the ld. Collector with regard to use of runners and risers in the manufacture of steel castings in terms of Notification 54/80-C.E., we notice that the appellants are entitled for the benefit in terms of Notification 152/77-C.E. which is without any conditions. They have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r invoking proviso to Section 11A, of the Act. Be that as it may, we notice that the appellants are entitled for the benefit of Notification 157/77-C.E. and therefore, there was no cause for invoking the Notification 54/80-C.E. Without going into the correctness of the findings rendered in respect of Notification 54/80-C.E., we are of the view that the appellants are entitled otherwise for the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
