V.P. Gulati, Member (T)

1. These appeals are from the Collectors of Central Excise, Chandigarh and Jabalpur against the order of the Collector of Central Excise (Appeals), New Delhi.

2. Brief facts of the case are that the respondents are engaged in the manufacture of steel ingots out of iron and steel melting scrap with the aid of electric arc furnace and during the manufacture of the goods, runners and risers are also produced and these had been cleared by the respondents without payment of duty or at concession rate of duty in terms of notification No. 237/75 as amended and by notification No. 235/77, or by notification No. 156/79 and 53/80 as the case may be. The demand in respect of clearance of these runners and risers raised by the Department under the ground that benefit of the notification was available only in respect of ingots and not for clearance of runners and risers which have been described by the Department as steel melting scrap. These runners and risers are put to various uses after clearance. The Department alleged that the respondents had not declared in the classification list filed by them that they were also producing runners and risers. Show cause notice