1996 (5) TMI 234

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...., for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - This appeal from the Revenue is directed against the order of the Collector of Central Excise (Appeals) New Delhi dated 31-7-1986. The short facts leading to the dispute are as follows :- 2. M/s. Prajapati Metal Works manufactured stainless steel castings out of stainless steel scrap purchased from the open market, wit....

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....position of penalty upon the manufacturers. He admitted the appeal and set aside the original order, giving rise to the present appeal by the Revenue. 4. Shri R.A. Sheikh, learned JDR appeared for the Revenue. Respondents were not present although notice had been served upon them. 5. Shri Sheikh citing from the appeal memorandum claimed that the goods were admittedly castings of st....

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....es clear that the goods could not be covered under Tariff Item 25. Tariff Item 26 covered steel in primary form and the manufactured products of steel were covered under Tariff Item 26AA. Although the nature of the castings manufactured by M/s. Prajapati Metal Works has not been brought out in the lower proceedings, what can be seen from the original order was that the impugned goods were manufact....