2001 (1) TMI 346

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....he Appellant. Shri Sheo Narayan Singh, SDR, for the Respon-dent. [Order per : Justice K. Sreedharan, President]. - The short facts which lead to the controversy between the assessee, appellant, and the Department are as follows :- 2.  Bajaj auto were supplying aluminium ingots to the appellant for making castings on job work. While the castings are manufactured certain waste happe....

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.... in appeal. Collector (Appeals) by order-in-appeal No. 288/CE/DLH/94, dated 20-5-1994 dismissed the appeal. For a proper understanding of the order passed by the Collector (Appeals) we read the same :- "I have carefully gone through the case and submissions of the appellants. I find that M/s. Cast Master are job workers for M/s. Bajaj Auto. The inputs were received for the manufacture of cas....

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....ore, hold that the impugned order is maintainable on facts/law and the appeal is without merits." 3. A Reading of the above order according to us makes no sence. We are at a loss to understand how the mind of the appellate authority approached the issue before him in the appeal. 4. As a job worker of Bajaj, aluminium ingots received from M/s. Bajaj were utilised for the manufacture....