1984 (3) TMI 417

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....llant. Shri S.N. Khanna, J.D.R., for the Respondent. ORDER The revision application filed before the Government which on transfer is being treated as an appeal. The appellants inter alia manufacture copper and copper alloy castings and aluminium castings. Prior to 30-7-1976 the appellants had been filing classification lists from time to time classifying the items under tariff item 26A(ia) and....

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....on 28-10-1976 a show cause notice was sent to the appellants demanding a sum of ₹ 85,539.09 being excise duty payable for the period 1-3-1975 to 31-7-1976. On 4-12-1976 the Appellate Collector passed an order setting aside the order of the Assistant Collector dated 2-8-1976. The appellants wrote to the Assistant Collector on 11-12-1976 intimating the result of the appeal. The Assistant Colle....

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.... also pointed out that the appellants were not carrying on any manufacturing activity. The castings came out after moulding. The appellants were only machining and rough polishing the items. The manufacture was not complete. The semi-finished castings were sold for further processing. He also relied on the ruling reported in 1983 E.L.T. page 17 (Tata Yodogwa Ltd., Assistant Collector Excise, Jamsh....

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.... T.I. 68. It is also significant to note that the order of the Assistant Collector confirming the directions of the Superintendent was taken up on appeal to the Appellate Collector who by his order dated 4-12-1976 set aside the directions and held that the two products were correctly classified under Tariff Item 26 A(ia) and 27-a(ii). Thus, there was a valid order in force. The subsequent demand c....