1998 (4) TMI 254

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....rwal, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated facts of the case are as below :- The appellants herein are manufacturers of Glass Electric Bulbs. For the purpose of manufacturing the same, they also manufacture `stems' which are used as a part of the electric bulb. They were not paying duty on `stems' inasmuch as most of the manufacture of their....

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.... duty paid on inputs used in manufacture of stems. 2. Ld. Advocate Shri R. Nambirajan submits that this was one of the pleas duly taken up by the appellant but the adjudicating authority has not dealt with the same in the impugned order. He also draws our attention to page 45 of the paper book which indicates that after the visit of Central Excise Officers and on detection of this case, th....

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....wal. The plea taken by the ld. Advocate Shri R. Nambirajan for the appellant, as mentioned above, has substantial force in view of the judgment of the Apex Court. If the department charges the duty, as confirmed as Rs. 24,31,025.80 for the period 1-3-1986 onwards, on stems manufactured and utilised in manufacture of bulbs of less than 60 Watts, then the appellant would also be entitled to the M....