1997 (8) TMI 320

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..... Shri S.N. Ghosh, JDR, for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Learned Advocate, Shri N. Mookherjee submits that a common issue is involved in all these matters namely whether the foundry-grade iron i.e Molten Iron is covered by Notification No. 207/83 as amended by Notification No. 54/86. He further submits that this issue was decided by the Tribunal in the app....

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....nd after giving the appellants an opportunity of being heard." 2.  He further submits that subsequent to the remand made by the Tribunal to the Commissioner of Central Excise, Bhubaneswar for re-decision, an order has been passed by the said Commissioner vide Order (Original) Nos. 15-16-24-31(25)86/Collr/L4/88 (De novo), dated 29-1-1988. Following is the decision of the Commissioner :- ....

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....hether the Molten Iron conforms to the specifications of iron specified in the Notification for granting the exemption and other conditions mentioned in the said Notification are satisfied. 5.  We have carefully considered the submissions of both sides. In view of the Tribunal's Judgement referred to above and the Commissioner's specific finding in the Order (Original) mentioned supra in d....