2004 (8) TMI 485

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..... S/Shri J.P. Khaitan assisted by Partha Banerjee, Advocates, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  The instant two appeals filed by the Revenue against the Order-in-Appeal No. 63-63/Cal-IV/2002 dated 23-10-2002 passed by Commissioner of Central Excise (Appeals), Kolkata. The facts of the case are that M/s. Hindustan National Glass & Industries Ltd. were found t....

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....nt of duty under Notification No. 275/88. It was held by the original adjudicating authority that Un-machined products were never produced out of the specified duty-paid inputs alone, since such goods contained non-duty paid Mould Scrap also. Therefore, exemption from Notification No. 275/88-C.E., was not available to the assessee. The Commissioner (Appeals) allowed the appeals before him with con....

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....d by the Commissioner. On the other hand, Shri J.P. Khaitan, learned Advocate along with Shri Partha Banerjee, learned Advocate submitted on behalf of the assessee (respondent-company) that the Order of the Commissioner (Appeals) is perfectly legal. The Commissioner (Appeals) has placed reliance on a judgment of the Tribunal (being the Order No. A-1091/CAL/2000 dated 25-7-2000) [2001 (135) E.L.T. ....

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....ron, cannot disentitle the assessee from availing the benefit of exemption under Notification No. 275/88. The Tribunal's above Order dated 25-7-2000 also referred to the Supreme Court's judgment in the case of Union of India v. Tata Iron & Steel Co. Ltd. reported in 1977 (1) E.L.T. J61. In the said judgment, the Hon'ble Supreme Court has held that where the duty-paid pig iron is mixed with non-dut....