1998 (5) TMI 62

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....ndent. [Order per : Jyoti Balasundaram, Member (J)]. - The above application arises out of the Tribunal's Final Order No. 2019/97-A, dated 31-10-1997 - 1998 (98) E.L.T. 257 (Tribunal). 2. According to the applicants/appellants, the error arises in not recording any finding on their consistent claim for exemption to unmachined casting in terms of Notification No. 275/88, dated 4-11-1988. A....

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.... and falling under Chapter 72 or 73 on which duty has been paid and further there is no dispute that no credit of the duty paid on the inputs has been taken either under Rule 56A or Rule 57A of the Central Excise Rules, 1944. In these circumstances, learned Counsel prays that the Tribunal's Final Order may be corrected so as to hold that the assessees are entitled to the benefit of Notification No....

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....no finding has been recorded on the claim to the benefit of Notification No. 275/88 and hence an error has crept in. Since we are required to consider the claim to the benefit of this Notification, we do so. Since the products in dispute are those on which no machining operations have been carried out (the Assistant Collector has set out the various operations carried out on the castings and cast ....

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.... of iron under Chapter 73. Since we are holding them eligible to the benefit of this Notification, the question of their being entitled alternatively to the benefit of Notification No. 223/88 does not arise. The matter is remanded to the Assistant Collector of Central Excise for considering the plea for the benefit of Notification No. 175/86 also. The impugned order is set aside and the appeal is ....