S.K. Bhatnagar, Member (T)

1. This is an appeal against the order of the Collector of Central Excise (Appeals), New Delhi.

2. The learned Jt. C.D.R. stated that the main issue involved in this matter is whether Runners and Risers arising during the course of manufacture of steel ingots were entitled to the benefit of Notification No. 237/75.

3. The learned Collector (Appeals) has held that Runners and Risers are steel ingots or steel melting scrap depending upon what they are fit for and that the relevant notifications are applicable not only to steel ingots but also to steel melting scrap.

4. It was his submission that the order of the learned Collector (Appeals) was contrary to the Tribunal's decision in the case of Ravindra Steels. The learned Collector (Appeals) has himself said so in so many words and not followed the ratio of that order on the ground that all the points were not pressed before or brought to the notice of the Tribunal.

5. The learned Collector (Appeals) has inter alia referred to General Clauses Act and cited some examples.

6. It was their contention that the learned Collector (Appeals) has erred in his finding on facts as well as the finding on Law.

7. The mat