1994 (7) TMI 169

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....at since the issue is similar and as such the same may be deposed of together. Shri B.K. Singh, learned SDR who is present for the respondent has got no objection to the same. Accordingly we proceed to pass a common Order. Shri J.S. Agarwal, the learned Advocate pleaded that in the case of Sarawgi Metal Industries the duty amount is Rs. 1,18.979.45 and in the case of M/s. Siotia Metal Industries it is Rs. 1,32,776.61 and no penalty amount is involved. Shri Agarwal argued that the issue involved is benefit of exemption notification in terms of Notification No. 178/88-C.E., dated 13-5-1988 as amended from time to time. He pleaded that the appellant had used zinc as one of the inputs in addition to the other inputs which are under Chapter 74, ....

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....ndustries vide Final Order No. E/30 & 31/94-B1, dated 5-1-1994 is reproduced below :- "(6) We have carefully considered the submissions made by both the sides and perused the records as well as notification in question. For a proper appreciation of the notification and its applicability the same is reproduced herein below :- In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Govt. of India in the Ministry of Finance (Deptt. of Revenue) No. 98/88-Central Excises, dated 1st March, 1988, the Central Govt. hereby exempts goods of the description specified in Column (3) of the Table hereto annexed and falling under headings Nos. or sub-heading Nos....