1998 (4) TMI 297

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....nts. Shri S.N. Ojha, J.D.R., for the Respondent. [Order per : A.C.C. Unni, Member (J)]. -  M/s. Upper India Steel Mfg. & Engg. Co. Ltd. have filed the instant appeal against the order-in-original dated 22-1-1991 passed by the Additional Collector of Customs and Central Excise, Chandigarh by which a duty demand of Rs. 6,052.47 was confirmed against the appellants. 2. Shri P.S.....

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....lable to runners and risers. Ld. Consultant submitted that runners and risers came within the broader description of `melting scrap' by virtue of the Tariff description as it stood at the relevant time and therefore the exemption Notification No. 53/80 was available to them. Ld. Consultant also raised the point of limitation as the SCN related to the period May, 1981 and the SCN was issued on 10-2....

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....nace into a ladle, from the ladle the steel is teemed into a series of moulds of the desired dimensions where the liquid metal is allowed to solidify in whole or part. These solidified steel casting are called steel ingots." 3. Ld. Consultant contended that in the light of the technical literature on the subject, the appellants' belief that any metal casting of a shape suitable for subsequ....

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....e find considerable force in the contention put forth by the ld. Consultant. As regards time bar, we find that the Additional Collector has rejected the said plea of the appellants on the ground that the appellants while submitting their classification list during the material time did not disclose appropriately mentioning runners and risers in the Classification List for claiming the reduced rate....