H.R. Syiem, Member (J)

1. This is an appeal against the order of the Appellate Collector of Central Excise, Calcutta No. 167/WB/80 dated 5-5-1980. One of the arguments put forward on behalf of the appellant is that the demand was time barred under rule 10 and since there was no clandestine removal, there cannot be said to have been any removal in contravention of rule 9 (1) of Central Excise Rules which calls into action rule 9 (2). The Appellate Collector did not deal with the question of time bar. He merely held that the goods namely, coke oven gas, burnt dolomite and blast furnace slag were not goods which fall under exemption notification No. 58/ 75-CE and therefore would have to pay duty.

2. At the hearing on 24-10-1983, the learned counsel presented a process sheet which illustrates the progress from one shop to another and the materials input and output at each shop. This process sheet is reproduced at the end It shows the inputs and outputs in the coke oven battery, the blast furnace Bessemer Converter, and the rolling mill complex. These different shops of the steel plant take inputs and yield the outputs shown on the right against each shop. It will be seen from this t