2000 (7) TMI 111

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....am, Member (T), V.K. Agarwal, Member (T), P.S. Bajaj, Member (J)   [Order per : P.S. Bajaj, Member (J)]. - The issue referred to the Larger Bench reads as under :- " Whether in view of Item No. 27(b) relating to aluminium manufactures, as it stood during the relevant period, the circles made out of duty-paid aluminium sheets were liable to duty". 2. Necessity for making this refer....

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....not want to contest the issue regarding dutiability and classification of the goods in question (circles) under the TI 27(b) of the erstwhile Central Excise Tariff, as adjudicated by the Collector (Appeals) in the impugned order. The counsel further stated that the appellants would only stake their claim to the set off in terms of the provisions of Rule 56A of the Central Excise Rules. 4. In vi....