1997 (10) TMI 267

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.... Shri S. Nunthuk, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  By this appeal, the appellants have challenged the order passed by Add. Collector by his order dated 31-8-1989 denying them benefit of Notification No. 54/80-C.E., dated 13-5-1980 as amended from time to time and confirming duty demand of Rs. 14,762/- on the ground that the runners and risers used by....

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....dered in the case of Cosmic Dye Chemical v. C.C.E., Bombay [1995 (75) E.L.T. 721 (S.C.) = 1995 (6) RLT 333 (S.C.)] in support of his contention that extended period cannot be invoked in the present case. He also drew strength at the judgement of the Tribunal in the case of Engineering & Commercial Agencies v. C.C., Madras - 1996(82) E.L.T. 295 (Madras) wherein it has been held that longer period o....

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....ration of the submissions, we see lot of force in submissions made by ld. Advocate. Notwithstanding the findings given by the ld. Collector with regard to use of runners and risers in the manufacture of steel castings in terms of Notification 54/80-C.E., we notice that the appellants are entitled for the benefit in terms of Notification 152/77-C.E. which is without any conditions. They have been p....