Harish Chancier, Member (J)

1. Burn Standard Company Limited, 10-C, Hungerford Street, Calcutta had filed a Revision Application to the Additional Secretary, Government of India, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order in appeal No. 313/Cal/82 dated 24-4-82 passed by the Appellate Collector of Central Excise, Calcutta. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 35P of the Central Excises and Salt Act 1944 to be disposed of as an appeal.

2. Briefly the facts of the case are that the appellant is a holder of L-4 Central Excise Licence and manufacture excisable goods falling under Tariff Item 68 of the First Schedule to the Central Excises and Salt Act 1944. The appellant manufactured and cleared different types of identifiable machine parts/goods against specific orders made out of steel castings. In order to manufacture these items, steel castings of required shapes and sizes were cast. Thereafter these castings were machined/ polished so as to make the finished products as identifiable goods/machine parts having distinct trade names, characters and uses. The Revenue authorities w