2015 (3) TMI 203

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.... Rammohan Rao, DC (AR) ORDER Per R. Periasami 1. Both the applications filed by the appellants for waiver of duty and interest and penalty applications are arising out of a common Order-in-Appeal and the issue involved is identical in nature, therefore both the applications are taken up together for disposal. 2. The brief facts of the case are that the appellants are manufacturers of I....

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....ned advocate submits that they are the manufactures of iron and aluminium castings for which natural sand is used in the preparation of sand-mould. After the process of manufacture of castings, the burnt sand becomes black and it is not different from natural sand. It is not a by-product or an intermediate product emerging during the manufacture of castings. He also submits that no duty was demand....

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....s like, Asphalt concreting, Compost Additive Concrete, manufacturing of Portland Cement etc. He submits that Burnt Sand contains iron and steel and carbon material etc. He submits that it is different from natural sand and also it has distinct usage and marketable. 5. Heard both sides. The appellant is a manufacture of Iron and Aluminium Castings. It is a fact that for manufacture of moulds, na....