1999 (1) TMI 189

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.... Shri R.K. Roy, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The appellants are engaged in the manufacture of iron and steel products. They submitted classification list and claimed the benefit of Notification No. 281/86 on ramming mass and burnt dolomite. The department did not give them the benefit of Notification No. 281/86 on the ground that these items are manufac....

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....1/86 was admissible to them. In support of his contention he cited and relied upon the decisions of this Tribunal in the case of Indian Iron and Steel Co. Ltd. [1990 (46) E.L.T. 409]. They also cited the decision of this Tribunal contained in its Final Order No. 869/98-D, dated 16-10-1998 [1999 (108) E.L.T. 82 (Tri.)]. In their own case, he submitted that these decisions fully cover the issue in t....

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.... decision of the Tribunal in the case of Indian Iron and Steel Co. Ltd. was not applicable to the facts of the instant case. He therefore prayed that the appeals may be rejected. 4. Heard the submissions, also perused the evidences on record as also the case law. We note that in appeal No. E-207/93 there is a specific mention by the adjudicating authority that ramming mass and burnt dolomite....