1996 (3) TMI 249

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....dents. [Order per : P.C. Jain, Member (T)]. - There is a Condonation of Delay Application from the Revenue inasmuch as communication of the impugned Order was made on 29-2-1988 and the Appeal was filed by the Revenue on 31-5-1988. Learned JDR, Shri S.N. Ghosh appearing for the Appellant Collector submits that 29-5-1988 was Sunday. Therefore, the Appeal could be filed only on 30-5-1988. There....

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.... totally useless and the lumps as such could not be used without grinding them into powdered form for making them usable in various industries. It is, therefore, sought to be suggested that a new product having a different use has come into existence and the duty liability would, therefore, devolve on the Respondents. 4.  Learned JDR Shri S.N. Ghosh, in support of the aforesaid grounds, ha....

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....ame is also put to different uses, as has been recorded by the Assistant Collector on the basis of submissions made by the Appellants. 6. In the case of Oriental Products (supra), grinding of soapstone has been also treated as a process of manufacture and has been held to be liable to duty under Tariff Item 68 of the erstwhile Central Excise Tariff. 7. In the present case, we are c....