1979 (3) TMI 200

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....anda, Appellate Collector]. - Since the three appeals mentioned above involve an identical issue, I decide them by passing a common order. I have gone through the appeals and the relevant records and also given due consideration to the oral submissions made by Shri. D.R. Gupta Counsel for the appellants in the course of personal hearing. The Superintendent (Gold), Central Excise, Meerut had demand....

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....1,1/2" in thickness and were less than 5"in width. I observe that the Adjudicating Officer has merely laid emphasis on the word `'flat bars" mentioned in some of the Gate Passes and hastened to the conclusion that the goods cleared in all the three cases were flats and not bars. He should have looked into the specifications given in the Gate Passes as well as in the R.G.1 Register before arriving ....