1998 (3) TMI 336 - AT - Central Excise

Summary

Issues:
1. Whether the appellant's declaration under Tariff Heading 7909 covers the actual inputs obtained under Tariff Headings 7208.11 and 7210.19.
2. Whether the goods in two invoices correlate with the goods purchased by the appellant from the manufacturer.

Analysis:
1. The first issue revolves around the discrepancy between the Tariff Headings declared by the appellant and the actual inputs obtained. The judge notes that the declaration's description of "MS Plates and GP Sheets" is broad enough to encompass various sizes and sub-headings. The judge emphasizes that the description serves to qualify the goods broadly, and the differences in Tariff Headings are not material. Consequently, the judge accepts the appellant's plea regarding the invoices mentioned in the order-in-original, setting aside the lower authorities' view.

2. The second issue concerns the correlation of goods in invoices with those purchased by the appellant. The judge criticizes the lower authorities for misinterpreting the stamp on the invoices issued by the registered dealer. The judge highlights an example where the authorities incorrectly disallowed an amount of duty based on a perceived non-correlation between the quantities and duty amounts on the invoices. The judge clarifies that the invoices from the original manufacturer reflect the sale to the registered dealer, and the dealer's invoices to the appellant show the quantity sold to the appellant, not the original quantity. The judge finds the lower authorities' inference of non-correlation unfounded, as no substantial evidence, such as markings, supports their conclusion.

In conclusion, the judge overturns the impugned order, allowing the appeal and providing consequential relief to the appellant. The judge dismisses the stay petition since the appeal has been resolved.