1989 (12) TMI 187

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....he words 'not exceeding 5 mm in thickness' figuring at Sl. No. 3 in the Table in Notification No. 90/88, dated 1-3-1988. This question will decide whether the benefit of the above said exemption Notification will be available to M.S. Pipes made from strips and skelps exceeding 5 mm in thickness. The Additional Collector while adjudicating the case refers to the Notification published in the Gazette of India, Extraordinary - Part-II, Section-3, Sub-section (i) No. 94, dated 1-3-1988 where the comma figures at the strategic place referred to above. The said entry reproduced in the adjudication order reads as follows :- Sl. No. Description of inputs 1. 2. 03. Plates, Sheets, Strips, Skelp, hoops, or flats, not exceeding 5 mm in thickness....

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....exemption Notification had been correctly availed of by them and the department's finding to the contrary is not justified. He also pleaded acute financial hardship for the applicants. 5. Shri M.N. Biswas, learned SDR opposes the Stay prayed for. He submits that the reasoning of the Additional Collector is correct and the thickness criterion will apply to all the inputs viz. plates, sheets, strips, skelps etc. in addition to flats and accordingly benefit of exemption will be applicable only for the M.S. Pipes which is made from all inputs not exceeding 5 mm thickness. As the goods in question, have, admittedly, been made from hot rolled steel of thickness of above 5 mm, exemption will not be available, he submits. He accordingly opposes th....