TaxTMI 
TaxTMI 
1977 (5) TMI 82
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....ve also examined the case records. Oral submissions were made before me by Shri D.R. Gupta, Consultant and Shri Vijay Kumar of appellant Unit on 6-4-1977 at Delhi. This is an appeal against the order of the Dy. Collector of Central Excise, Delhi, who has taken action against the appellants as in the Adjudication Order in respect of steel sheets/strips which the appellants were manufacturing withou....
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....eces in the shape of cuttings of irregular shapes. The scrap so obtained is heated and then passed through the rollers to reduce its thickness to the required sizes. They do not have any regular strip mill, which has a refined machinery, which cuts the corners of the strips and also rolls it into sheets of regular shapes and sizes. It was also stressed during the course of oral hearing, that the o....
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....ugh which they have been rolled is important. Strips/plates are a product of plate/strip Mill. There is no evidence to show that the subject products have been made out of a strip Mill. According to the l.S.I. definition given in ISI-5-113, the narrow strips should be in straight length or in coil form and the Dy. Collector's order in holding the subject goods in question within the category of th....