1997 (10) TMI 204

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....egi, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Rajiv Steel Industries, the matter relates to the eligibility of the M.S. steel plate cuttings and scrap of dismantled ships sheet to the benefit of Notification No. 208/83, dated 1-8-1983. Two Show Cause Notices has been issued to the appellants where it was proposed that the final products man....

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.... Tariff. The input was re-rollable material and was in the form of shape and Section classifiable under Heading No. 25(11) of the Tariff. He stated that there was no suppression and there was no justification for invoking the extended period of limitation. Further all the submissions made by the assessee in reply to the Show Cause Notices had not been discussed and without justifiable reasons it h....

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....us input were clearly recognisable as non-duty paid. He also submitted that the inputs were not re-rollable material as they had not arisen in a rolling mill. They were admittedly ship breaking scrap and for the final products manufactured by the appellants the waste and scrap was not the eligible inputs. 4. We have carefully considered the matter. We find that the adjudicating authority w....

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....thority in Para 4.2 of his order. The Add. Collector had referred that assessee has not entered the inputs in raw material account nor in RT 5 returns. The Counsel for the appellant had pleaded that in the raw material account, the inputs in dispute had been entered. As against it the adjudicating authority had observed that the party had not mentioned the inputs in raw material account. On this b....