9911796707
TMI Blog2004 (8) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : V.K. Jain, Member (T)]. The instant two appeals filed by the Revenue against the Order-in-Appeal No. 63-63/Cal-IV/2002 dated 23-10-2002 passed by Commissioner of Central Excise (Appeals), Kolkata. The facts of the case are that M/s. Hindustan National Glass Industries Ltd. were found to have manufactured Un-machined C.I. Castings and Un-machined Cast Artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority that Un-machined products were never produced out of the specified duty-paid inputs alone, since such goods contained non-duty paid Mould Scrap also. Therefore, exemption from Notification No. 275/88-C.E., was not available to the assessee. The Commissioner (Appeals) allowed the appeals before him with consequential reliefs. The Revenue s appeals had been filed against the Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Shri Partha Banerjee, learned Advocate submitted on behalf of the assessee (respondent-company) that the Order of the Commissioner (Appeals) is perfectly legal. The Commissioner (Appeals) has placed reliance on a judgment of the Tribunal (being the Order No. A-1091/CAL/2000 dated 25-7-2000) [2001 (135) E.L.T. 487 (T)] in the case of M/s. Bihar Alloy Steels Ltd. v. Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 275/88. The Tribunal s above Order dated 25-7-2000 also referred to the Supreme Court s judgment in the case of Union of India v. Tata Iron Steel Co. Ltd. reported in 1977 (1) E.L.T. J61. In the said judgment, the Hon ble Supreme Court has held that where the duty-paid pig iron is mixed with non-duty-paid pig iron, the set-off cannot be reduced on the ground that non-duty-paid mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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