2000 (11) TMI 838

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. [Order per : Archana Wadhwa, Member (J)]. - According to the applicant firm duly represented by Shri S.P. Majumdar, learned Advocate, delay of 74 days in filing the appeal before the Tribunal has occurred on account of the fact that the appeal which was actually prepared to be filed before the Tribunal well within time, was wrongly despatched by the person responsible for despatch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner of Central Excise, Patna has demanded duty on the Molten Iron used captively in the manufacture of the Ingot Moulds, Bottom Steels etc. without quantifying the same. 4. After hearing both sides, we find that the Tribunal in the case of TISCO v. Collector of Central Excise, Jamshedpur reported in 1995 (76) E.L.T. 602 (T) has held that Molten Iron having a temperature of 1300°C is not....