9911796707
TMI Blog2006 (11) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... their excisable products claiming exemption under SSI Notification 1/93 dated 28-2-1993. The Assistant Commissioner approved the classification list by disallowing the benefit of concessional rate of duty for the products described as "PVC bonded (cladded) MS sheets width between 3 to 4 ft. thickness from 16g. to 26g., as the goods were not clad products, while the notification inter alia cover only flat rolled products of iron and steel clad, at Serial Number 3 of the annexure to the notification. Since the assessee had cleared goods at concessional rate of duty during the period 2-9-2006 to February, 1994 show cause notice was issued proposing recovery of Rs. 23,203.43 short paid by the assessees during the above period, demand was confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed by the Asstt. Commr. in his order is the same, as explained, in the aforesaid synopsis. I do not find any reason as to why the benefit under the Notification 1/93 should not be extended to the appellant. Accordingly, I set aside the order of the Asstt. Commr. and allow the appeal." Hence this appeal by the Revenue. 2. In the appeal memorandum filed before the Tribunal the ground raised by the Revenue is as under : "The CL No. 3/93-94 dated 2-9-93 was finally approved wherein the exemption of concessional rate of duty for the goods falling under C.S.H. No. 7210.90 at Sr. No. 2 of the said C.L., under Notfn. No. 1/93 dated 28-2-93, was denied as the exemption under the said notification during the relevant period was not admissibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had set aside the same and remanded the matter for fresh consideration and after remand it was the subject matter of the present adjudication order. 4. We find that the prayer of the Revenue is not only for setting aside the Order-in-Appeal passed by the Commissioner (Appeals) but for restoration of the Order-in-Original dated 7-11-1997 of the Assistant Commissioner. In other words the department seeks that we hold that the product in dispute is not entitled to the benefit of the notification for the reason that it is not clad product and therefore not covered under the notification. Therefore, the contention of the assessee that the question of nature of the product cannot be gone into by the Tribunal at this stage cannot be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpretation of the surfaces in contact". Examples of cladding process are also set out in the HSN and they are as under : "The various cladding processes include pouring molten cladding metal on to the basic metal, followed by rolling; simple hot-rolling of the cladding metal to ensure efficient welding to the basic metal; any other method of deposition or superimposing of the cladding metal followed by any mechanical or thermal process to ensure welding (e.g., electro-cladding), in which the cladding metal (nickel, chromium, etc.) is applied to the basic metal by electroplating. Molecular interpenetration of the surfaces in contact then being obtained by heat treatment at the appropriate temperature with subsequent cold rolling." "Ferrous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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