1998 (11) TMI 228

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....nt. Shri R.D. Negi, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These four appeals relate to clearances of Brass Rods without payment of duty by M/s. Jyothirmaya Metal Cast, Jamnagar, under exemption Notification No. 174/84 dated 1-8-1984 as amended by Notification No. 76/86 of 17-8-1985 (sic). The appellants manufactured the said goods from waste and scrap of brass.....

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....at appellant's inputs were "Pittal Bhangar" which meant Brass Waste & Scrap. He submits that as the scrap is to be presumed as duty paid in terms of explanation No. 2 of the Notification unless it is clearly recognisable as the non-duty paid, the burden to show the goods to be clearly recognisable as non-duty paid was on the Revenue and this burden has not been discharged in the proceedings. He su....

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....that this is not at all a case where the inputs are clearly identified as non-duty paid. He, therefore, contended that the order is contrary to the explanation contained in the Notification and is liable to be set aside. 4.  Heard Shri R.D. Negi, ld. SDR for the Revenue. 5.  We have perused the records of the case and have considered the rival submissions. We find that the exemptio....