2005 (9) TMI 400 - AT - Central Excise

Summary

Issues:
Interpretation of exemption Notification No. 8/96 (Now 5/98) regarding sale of certain items without pressure cookers.

Analysis:
The case involved a dispute regarding the applicability of exemption Notification No. 8/96 (Now 5/98) to the sale of items like Separator sets, Separator Stand, Combi Set, Steaming Basket, and Hawkins F. Mold without pressure cookers. The lower appellate authority observed that the matter was remanded for verification of the appellant's contention in this regard. The authority examined documentary evidence, including price lists showing different prices for pressure cookers with or without separators, and prices of items like Combi Set and Steaming Basket mentioned separately. The authority found that the appellant was indeed selling these items without pressure cookers based on the evidence presented. The data regarding the sale of cookers further supported this conclusion. Consequently, the authority held that the benefit of the exemption Notification was rightly available to the appellant. The authority also noted that the Deputy Commissioner had exceeded the scope of the remand order issued by the Commissioner (Appeals).

In the judgment, the Appellate Tribunal, after hearing both sides, upheld the lower appellate authority's decision as reasoned and correct. The Tribunal found that the lower authority's order did not warrant any interference and dismissed the Department's appeal accordingly. The judgment emphasized that the lower appellate authority's analysis and conclusion regarding the availability of the exemption under Notification No. 8/96 (Now 5/98) to the appellant for selling certain items without pressure cookers were sound and supported by the evidence presented during the proceedings. The Tribunal's decision was based on a thorough review of the facts and legal aspects of the case, affirming the lower authority's interpretation of the exemption notification in question.