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 applicant had cleared their final product from the period October 1993 to February 1994. A show cause notice was issued to the applicant to show cause as to why the duty not paid on the removal of goods should not be demanded and recovered from them.