TaxTMI 
TaxTMI 
1995 (12) TMI 186
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.... other by the Order-in-Original dated 2-7-1990 of the Collector of Central Excise and Customs, Bhubaneshwar. As in both these appeals, issue of duty liability of ferro alloys is concerned, they were heard together and are being disposed of by this common order. 2. The matter was heard on 15-11-1995 when Shri A.N. Haksar, ld. Sr. Advocate with Shri R. Sudhendra and Shri Gopal Prasad, Advocates appeared for the appellants. Shri G.D. Sharma, JDR appeared for the respondents. 3. The matter in both these cases relates to the duty liability on ferro alloys and whether the goods in question were manufactured with or without the aid of power. The ld. Sr. Advocate stated that they had produced ferro alloys by the Alumino Thermic Process ....
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.... not be produced without the aid of power. In view of this, the ld. JDR reasoned that it could not be said that the ferro alloys were produced without the aid of power. He also referred to the findings of the Collector who had adjudicated the matter that power was used in blowers, hoist etc. He pleaded for the acceptance of the orders passed by the Collector. 5. We have carefully considered the matter. It is admitted that the appellants are manufacturing ferro alloys by Alumino Thermic Process. Under Exemption Notification No. 209/83-C.E., dated 1-8-1983, ferro alloys enjoy `nil' rate of Central Excise duty if manufactured without the aid of power and employing the Alumino Thermic or Thermit appliance. This exemption itself shows that....