RAVI STEEL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD Shri A.P. Mathur, learned counsel for the appellant and Shri R.C. Shukla appearing for the respondent. In this Central Excise Reference, following are the questions which have been referred for consideration:

(2.) THE applicant is a manufacturer of 'MS round bars' manufactured from the old rails purchased from Railway through auction as raw material. The applicant claimed the benefit of Notification No. 202/88 -C.E,, dated 20 -5 -1988 in respect of their final product.

(3.) THE show cause notice was replied. The Adjudicating Authority vide its order dated 6 -10 -1994 confirmed the demand of duty. The adjudicating authority held that the applicant were not entitled for the benefit of exemption under notification dated 20 -5 -1988. An appeal was filed by the applicant which too was dismissed by the Collector (Appeals). The applicant thereafter filed an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal. The Tribunal by following the ratio as law laid down by the Larger Bench of the Tribunal in the case of Machine Builders v. C.C.E. - : 1996 (83) E.L.T. 576 dismissed the appeal. The reference application was allowed by the High Court on 27 -2 -2003 and the four questions as noted above were referred for consideration by this Court.