1. This is a revision application to the Government of India which, under Section 35P(2) of the Central Excises Salt Act, 1944, is to be proceeded with as if it were an appeal filed before the Tribunal.

2. The facts of the case, in brief, are that the Superintendent of Central Excise, MOR III, Nagpur, issued a Show Cause Notice on 21-6-1977 to the appellants (who were manufacturers of steel ingots falling under Item No. 26 of the First Schedule to the Central Excises Salt Act, 1944) alleging that the appellants should have paid excise duty on 107.986 MT of steel melting scrap cleared by them during May, 1976; June, 1976; September, 1976 and February, 1977 at the rate of Rs. 100/-basic excise duty plus Rs. 100/- auxiliary excise duty per M.T. (Metric Tonne) instead of at Rs. 25/- basic excise duty plus Rs. 25/- auxiliary excise duty per M.T. The Show Cause Notice went on to state that Central Excise Notification No. 237/75 dated 9th December, 1975 under which the concessional rates of duty referred to earlier were fixed was applicable to "steel ingots" falling under Item 26 of the Central Excise Tariff Schedule and not to "steel melting scrap", although these latter goods al