COLLECTOR OF CENTRAL EXCISE Vs. MODI STEEL LTD.

JUDGEMENT

(1.) COLLECTOR of Central Excise, Meerut has filed this appeal being aggrieved by the order passed by the Collector Central Excise (Appeals). The Collector Central Excise (Appeals) in his order had held :

(2.) BRIEFLY stated the facts of the case are that the appellants are engaged in the manufacture of steel ingots. In their classification list, they claimed nil duty as rate of duty on steel ingots including steel melting scrap. This classification list was approved by the Asstt. Collector on 25 -7 -1977. However on 14 -10 -1977, the Asstt. Collector informed the appellants that Notification No. 237/75 as amended by Notification No. 31 /77 -C.E., dated 1 -3 -1977,39/77 -C.E., dated 25 -3 -1977, 112/77 -C.E., dated 18 -6 -1977 and 235/77 -C.E., dated 15 -7 -1977 were applicable only to steel ingots and not to melting scrap and that such melting scrap will continue to attract Central Excise duty at Rs. 330/ - per M.T. under Notification No. 141 /77 -C.E., dated 18 -6 -1977. The Asstt. Collector in his order -in -original had held that melting scrap would be assessable at Rs. 330/ -per M.T. The appellants went in appeal to the Collector (Appeals) and the relevant portion of the Collector (Appeals)'s order has already been reproduced in the preceding paragraphs.

(3.) SHRI M.K. Jain, ld. SDR appearing for the appellants submitted that the Tribunal had examined the issue at length in the case of Ravindra Steel reported in 1983 (12) E.L.T. 413 and in para 8 of the judgment had held :