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TMI Blog2016 (10) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Tariff Act, 1985, with a phosphorous content of 0.2% and above is exempted from the whole of the duty of Central Excise - The notification issued by the Central Government cannot be changed and misread by referring to some guidelines of the Circular issued by the Bureau of Indian Standards (BIS) to round off the test reports and read them to state that 0.15% and above is equal to 0.2% and above, which is the condition of the N/N. 99/93-C.E. The argument of the appellants that once test results are in their favour, samples cannot be retested is also not a valid argument, when the Department had the intelligence of manipulation of test results and which was found to be true when the samples were sent to different laboratories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Reddy - Penalty : ₹ 1 lakh 3. E/1003/2003 O-I-A No. 198/2003-C.E., dated 26-6-2003 M/s. Unimetal Ispat Ltd. Jan., 1996, Feb. & Mar., 1996 Duty : ₹ 4,80,400/- 4. E/79/2004 -do- -do- -do- -do- 2. The matter mainly concerns with the benefit of Notification No. 99/93-C.E., dated 7-12-1993, whereunder 'Foundry Grade Pig Iron', falling under sub-heading No. 7201.00 of the First Schedule to the Central Excise Tariff Act, 1985, with a phosphorous content of 0.2% and above is exempted from the whole of the duty of Central Excise. The appellants contend that their product namely, 'foundry grade pig iron' is having phosphorous content of 0.2% and above; therefore, the same is entitled to the benefit of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. All these four appeals have the common issue; therefore we are deciding them by this common order. 5. The appellants represented by the learned advocate, Shri N. Natarajan inter alia pleads as follows : (i) They are appealing against the demand of duty and penalty imposed on them for manufacturing and clearance of the impugned goods during February to December, 1995 and Jan., 1996 to March, 1996. (ii) Phosphorous content in the item is not less than 0.2% as has been held by the test reports of Customs House, Chennai. (iii) Mainly the demand (February, 1995 to December, 1995) is time-barred as the show cause notice was issued on 1-4-1996. (iv) When the result of one Laboratory of the Customs House, Chennai is in the appellant's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is very clear that if phosphorous content is below 0.2%, the benefit of notification cannot be given and value of 0.2% cannot be reduced into fractions. The notification has to be interpreted very strictly. (iv) More than 80 tests were conducted and only about in five cases the appellants' unit could be given the benefit as per the language of the notification. 7. All the facts of the case along with the submission of both the sides and the case laws cited have been carefully considered. 8. The main issue is the eligibility of benefit of the Notification No. 99/93-C.E. (supra) for item 'foundry grade pig iron' being manufactured and cleared by the appellants' unit. It is right to reproduce the notification below : "Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient force for its acceptance. 9.1 The notification issued by the Central Government cannot be changed and misread by referring to some guidelines of the Circular issued by the Bureau of Indian Standards (BIS) to round off the test reports and read them to state that 0.15% and above is equal to 0.2% and above, which is the condition of the Notification No. 99/93-C.E. (supra). 9.2 The argument of the appellants that once test results are in their favour, samples cannot be retested is also not a valid argument, when the Department had the intelligence of manipulation of test results and which was found to be true when the samples were sent to different laboratories for retesting and when in overwhelmingly large number of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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