A.J.F. D'Souza, Member (Technical)

1. This appeal under Section 35B of the Central Excises and Salt Act, 1944 by M/s. Guest Keen Williams Ltd., Howrah is directed against the order of the Collector of Central Excise, Calcutta bearing No. 28(26)82-Celler-29/83 dated 10-2-1983.

2. The appellants hold a Central Excise licence L-4 No. 1/ Steel Ingot/ Cal.V/63/1. The question before us relates to the scope of notification No. 237/ 75-CE dated 9-12-75 as amended by notification No. 112/77-CE dated 18-6-77 and 235/77 dated 15-7-77 as well as notification No. 156/79-CE dated 9-4-79, 53/80-CE dated 13-5-80 as amended by No. 16/81-CE dated 13-2-81. The appellants were charged for contravention of Rules 9(1), 173B, 173F and 173G(1)of the Central Excise Rules, 1944 for having manufactured steel ingots falling under item No. 26 of the First Schedule to the Act, from certain raw materials such as Ferro-Silicon, Ferro-Manganese, Silico Manganese Alloy, Ferro-Sulphur (H.C.), Ferro Chromium (L.C.), Ferro Molybdium, Ferro Titanium, Ferro Boron, Aluminium, Nickel, Sulphur, Dolomite, Flourspar, Iron Ore, Lime Stone, Met Coke, Graph and Lime, without furnishing full details of such materials used in