1998 (11) TMI 270

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....for the Respondents. [Order per : P.C. Jain, Member (T)]. - Matter called. None for the appellants. They have desired the case to be heard on merits. Hence we have heard the ld. SDR Shri A.K. Agarwal. We have also gone through the Memo. of Appeal and other relevant papers on records. 2. Briefly stated the facts of the case are as follows :- 2. The castings of the bombshell ar....

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....castings and drilling some holes according to the specification given by the supplier; no new product has been brought into existence by them having a different name, character and use. Accordingly, no new commodity has been brought into existence, calling for fresh levy of duty. 3. Apart from that they have submitted that even if the aforesaid submission is not taken to be correct the app....

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.... held that the appellants have brought into existence a new duty liability to duty under Tariff Heading 93.06. 5. As regards the benefit of 2 Notifications namely 278/82-C.E., dated 17-11-1982 and 197/87-C.E., dated 28-8-1987 they have been denied to the appellants on the ground that such goods are inter alia required to be manufactured in a factory belonging to Central Excise. Obviously t....

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....e benefit of two Notifications namely 278/87-C.E., dated 17-11-1987 and 197/87-C.E., dated 28-8-1987 have also been rightly denied to the appellants in respect of the said goods because the appellants factory cannot be considered to be a factory belonging to the Central Govt. 7. As regards Notification 214/86-C.E. we observe that the impugned order has remanded the matter to the original a....