1996 (11) TMI 294

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.....P. Devnath, Advocate, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal filed by the department against the order of Collector (Appeals), dated 18-2-87. 2. Ld. D.R. stated that the respondents had claimed that the scrap of Tungsten Wire, Tungsten Filament and Mixed scrap was non-excisable. In this regard a show cause notice was issued by the....

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....ls) has failed to take into account the Delhi High Court judgment in the case of M/s. Khandelwal Metal and Engg. Works v. UOI and others reported in 1983 (12) E.L.T. 292 in which it was held that the Brass Scrap was liable to levy of both customs and countervailing duties. The Tribunal's order in the case of M/s. Jay Electric Wire Corp. has been taken up for appeal before the Hon'ble Supreme Court....