2001 (5) TMI 507

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..... : V.K. Agrawal, Member (T)]. - The issue involved in this appeal is whether central excise duty is chargeable on Ramming Mass. We grant stay of the recovery of duty confirmed by the Commissioner and take up the appeal itself for disposal with the consent of both sides. 2. Shri B.J. Mookherjee, learned Advocate submits that the Commissioner has confirmed the demand disallowing the benefit of .....

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..... ubmissions of both sides we do not agree with learned SDR that the question regarding availability of exemption Notification cannot be raised at the appeal stage as availability of Notification can be considered at any stage. Further in their own case the Tribunal has upheld the availability of Notification No. 217/86-CE in respect of ramming mass itself. Therefore, we do not find it necessary to .....

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