1998 (6) TMI 380

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..... Rao, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. Appellants, in both the appeals, manufacture cast articles of aluminium and copper out of ingots of aluminium and copper. They filed classification lists claiming the benefit of Entry No. 1 of Notifications 180 of 1988 and 178 of 1988 as amended. These exempted from duty cast articles of aluminium and copper falling .....

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..... t the judgment of the Supreme Court in C.C.E. v. Usha Martin Industries - 1997 (94) E.L.T. 460 (S.C.) = 1997 (22) R.L.T. 221 would apply to the facts of this case. 3. The Supreme Court had before it, a notification which exempted final products from payment of duty if made out of articles on which appropriate duty of excise had already been paid. The question for consideration was whether in cas .....

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..... payment of duty. The Court took the view that the officers of the Board working cannot take the stand contrary to the instructions of the Board itself. Reliance for this purpose was placed on earlier decisions of the Supreme Court such as C.C.E. v. Jayan Dalal Pvt. Ltd. - 1996 (88) E.L.T. 63. 4. One of the examples cited in the circular of the Board is Notification 180/61. The notification exemp .....

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