2006 (9) TMI 550

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....all for any Interference. On the point of limitation, the Tribunal has recorded the following finding : "It is an admitted fact that the appellants have not filed any classification list and had not maintained any account of manufacture of the Wire Rods in question. They have referred to the factum that by granting them permission to send Aluminium Ingots to their Job workers under Rule 57F(2) ....

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....f the above order, the assessee was required to use Aluminium Wire Rods in the manufacture of dutiable goods, whereas the fact is that these Aluminium Wire Rods were used in the manufacture of Aluminium Wires which was not chargeable to duty. As such it cannot be said that the factum of use of Aluminium Ingots in the manufacture of Wire Rods ultimately used in the manufacture of Aluminium Wires cl....