1997 (7) TMI 335

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....ant. Shri A.K. Agarwal, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - These are two appeals filed by M/s. Devidayal Rolling Mills, Bombay being aggrieved by two separate orders in appeal passed by the Collector of Central Excise (Appeals), Bombay. As in both the appeals common issue of duty liability with regard to copper wire rods produced from duty paid copper wire bar....

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....d the Tribunal had allowed the appeal and had set aside the impugned order. The other Order-in-Appeal dated 24-11-1988 is the subject matter of the one of the present appeals bearing No. E/681/89-B1. 4. Shri Jawahar Lal, ld. Advocate referred to the Notification No. 3/91 (non-tariff), dated 30-1-1991 issued by the Central Government under Section 11C of the Central Excise Act, 1944 which p....

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....s conferred by Section 11C of the said Act the Central Government hereby directs that the whole of duty of excise and the special duty of excise leviable under the said Act or, as the case may be, under the said law, on such copper wire rods, but for the said practice, shall not be required to be paid in respect of such copper wire rods, on which the said duty of excise or the special duty of exci....

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....Tariff Item No. 26A(1)(a) of the tariff under which the duty was again demanded on the copper wire rods. It has already been pleaded that a part of the raw material was imported and the bill of entry had been filed in support of the contention that the duty had been paid on the copper wire bars by the actual importers. The present appellants were doing the manufacturing on job work basis for their....