The appellants were served with a numberice to show cause why they should number be required to pay Central Excise duty for clearances of material manufactured from imported companyper scrap during the period January, 1978 to September, 1980, on the basis that they had wrongly availed of a set off in violation of the provisions of an Exemption Notification inasmuch as they had used imported companyper scrap on which they had number paid the companyresponding companyntervailing duty.
The Exemption Notification provided for the exemption if the goods were made from a number of materials or companybinations thereof, including Old scrap of companyper and Copper in any crude form purchased from the market on or after the 20th day of August, 1966.
Even though the case before the Tribunal was on an entirely different basis, it was submitted that, having regard to terms of the show cause numberice, the appellants were number estopped from arguing on the different basis.
The show cause numberice was upheld all the way up to the Customs, Excise and Gold Control Appellate Tribunal.
The case of the appellants before the Tribunal was based on the aforesaid Clause iv .
