1982 (1) TMI 202

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.... records and considered the points raised by the petitioners in the revision application. Since the facts and the issues involved are very clear, Government do not consider it necessary to give a hearing for the disposal of this case. 2. Briefly stated, the facts of the case are that the petitioners, manufacturers of steel ingots from old iron or steel melting scrap with the aid of electri....

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....ication No. 16 of 79 should not be interpreted to have the effect of levying duty on goods which were otherwise exempt by virtue of Notification No. 237 of 75. 4. The Government observe that in their earlier order No. 114-115 dated 25-2-81 in another case the Government have already held that when the ingots were exempted under Notification No. 237 of 75 it would not be reasonable to deny ....

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.... manufactured from the raw materials specified therein with the aid of electric furnace. Therefore, Notification No. 16 of 79 is in some respects wider in scope bringing into its ambit even such steel ingots as are manufactured from raw materials which are not specified in Notification No. 237 of 75. In view of the above, the Government consider that it cannot be said that runners and risers obtai....