1998 (10) TMI 176

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....er : C.N.B. Nair, Member (T)]. - The dispute in this appeal relates to assessment of aluminium containers manufactured by the appellant under Notification No. 271/82. The appellant received aluminium circles as input for the manufacture of aluminium containers. These circles are duty paid. The documents under which the circles were received showed that in certain cases duty was paid by the suppl....

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....sp; Arguing the appeal Shri Gopal Prasad, learned Counsel submits that the adjudication order has no basis in Notification No. 271/82. He submits that the notification does not provide that inputs on which duty is paid from RG 23 Part-II account by the supplier would not be eligible for the said notification. The availing of Rule 56A procedure by supplier of the inputs to the appellant makes no di....