2008 (5) TMI 597 - AT - Central Excise

Summary

Issues Involved: Authorization for filing appeals before the Tribunal, classification of items under different headings, admissibility of credit on certain items.

Authorization for Filing Appeals:
The judgment highlighted that the authorization given by the Committee of Commissioners to file the appeals before the Tribunal was considered to be inadequate. It was noted that the authorization did not express any opinion or provide reasons to support the conclusion that the orders appealed against were not legal and proper. Due to this deficiency, the Departmental Appeals were deemed liable to be rejected.

Classification of Items under Different Headings:
In the first appeal, the classification of two disputed items, namely G.M. Castings and Brass Rod, was contested. The grounds of appeal put forth by the Department lacked proper reasoning for challenging the Order-in-Appeal passed by the lower Appellate Authority. As a result, the Tribunal found no valid grounds to interfere with the impugned Order-in-Appeal and subsequently rejected the first appeal.

Admissibility of Credit on Certain Items:
Regarding the second appeal, the Department contested the allowance of Deemed Credit on Bronze Scrap and C.I. Castings. The objection raised for Bronze Scrap was that the item was not declared, but the lower Appellate Authority had deemed credit on it to be admissible. For C.I. Castings, it was argued that the items received were defective castings and should be classified as waste and scrap. The lower Appellate Authority had considered this argument while allowing the credit. Ultimately, the Tribunal found no valid reasons to interfere with the impugned Orders, as the authorization was defective, the amount involved in one of the appeals was minimal, and on merit, there was no basis for intervention. Consequently, both appeals filed by the Department were rejected.