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1997 (2) TMI 336 - AT - Central Excise
Issues:
1. Duty leviable on prescressed concrete cement poles without a license. 2. Confiscation of seized PCC poles and penalty imposition. 3. Benefit of discount not considered in determining the value of clearances. 4. Confiscation and duty liability of 674 semi-finished PCC poles. 5. Liability of confiscation and duty amount calculation. 6. Modvat credit consideration in duty liability calculation. 7. Penalty imposition. Analysis: 1. The appellant was issued a show-cause notice for the duty leviable on prescressed concrete cement poles removed without a Central Excise License. The Collector confirmed the demand and held liable for confiscation of 1,274 PCC poles, with an imposed penalty. The appellant appealed to the Tribunal challenging these decisions. 2. The appellant's advocate argued that a discount of Rs. 6.88 per pole was not considered in determining the value of clearances. The Tribunal agreed that this deduction should have been allowed, impacting the value of aggregate clearances of PCC poles during the relevant period. 3. Another plea was made regarding 674 semi-finished PCC poles seized, claiming they were not fit for sale. However, the Tribunal noted that this plea was not raised before the lower appellate authority and could not be considered at this stage. 4. The liability of confiscation was upheld by the Tribunal as the appellants admitted to manufacturing without a license, though they claimed small scale exemption under specific notifications. The Tribunal supported the appropriation of Rs. 30,000 in lieu of confiscation. 5. The Tribunal directed a re-calculation of duty liability considering the discount and Modvat credit on cement and H.T. Wire. The original authority was tasked with fixing the revised duty liability, including the duty on the seized PCC poles. 6. Regarding the penalty of Rs. 1,000 imposed by the adjudicating authority, the Tribunal found it reasonable and upheld the penalty. The appeal was disposed of with the above decisions.
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