1996 (9) TMI 556

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....nand, Advocate, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the seizure had been affected from M/s. Aggarwal Steel Industries who were not the manufacturer of the goods seized. They had received circles, and the other goods which Revenue treated as strips but the manufacturer from whom M/s. Aggarwal Steel Industries had purchased the g....

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.... from the manufacturer but from the user and that there was no ground for the seizure of the goods and no case is made out against the appellants before him, M/s. Aggarwal Steel Industries. 2. We have carefully considered the matter. Whether the goods are strips or whether they are 'patta and patti' have been clarified by the Board in their clarification under F. No. 139/65/84 CH4 dt. 29-3....