2000 (9) TMI 315 - AT - Central Excise

Appeal Allowed: Exemption for Cold Twisted Bars

The appellate tribunal in New Delhi allowed the appeal filed by M/s. Bee Dee Steel Rolling Mills regarding duty liability on Cold Twisted Bars from ... Exemption under Notification No. 202/88-C.E., dated 20-5-1988, as amended by Notification No. 170/89-C.E., dated 16-8-1989 - scope of cold twisted bars and rods - binding precedents of the Tribunal - construction of exemption notificationExemption under Notification No. 202/88-C.E., dated 20-5-1988, as amended by Notification No. 170/89-C.E., dated 16-8-1989 - scope of cold twisted bars and rods - binding precedents of the Tribunal - Whether cold twisted bars/rods supplied by the assessee for the period 20-5-1988 to 15-8-1989 were exempt under the notification cited and consequently not liable to duty - HELD THAT: - The Tribunal applied its earlier decisions, in particular Apex Steels (Pvt.) Ltd. and Collector of Central Excise v. Aeron Steel Mills, which held that twisted bars and rods fall within the exemption granted by Notification No. 202/88-C.E. as amended by Notification No. 170/89-C.E. The adjudicating authority's contrary view was examined; the proceedings in Aeron Steel Mills had been dropped by the Collector and thereafter reviewed by the Board with an appeal before the Tribunal, and the Tribunal's view in Aeron Steel Mills confirmed the exemption position. The revenue's representative conceded that the matter is covered by these earlier Tribunal decisions. In view of the binding precedents of the Tribunal and the concessions, the appeal was allowed and the view of the Collector rejected. [Paras 4, 5]The cold twisted bars/rods for the period 20-5-1988 to 15-8-1989 are covered by the exemption under the cited notification; the appeal is allowed and the Collector's contrary view rejected.Final Conclusion: Appeal allowed: Tribunal's earlier decisions (Apex Steels and Aeron Steel Mills) hold that twisted bars/rods were exempt under the stated notification for the period 20-5-1988 to 15-8-1989; the Collector's view is not sustained. The appellate tribunal in New Delhi allowed the appeal filed by M/s. Bee Dee Steel Rolling Mills regarding duty liability on Cold Twisted Bars from 20-5-1988 to 15-8-1989. The tribunal found that the issue was already decided in previous cases and held that the twisted bars were covered by exemption notifications. The appeal was allowed as it was in line with previous tribunal decisions.