2019 (4) TMI 1331 - AT - Central Excise

Clearances certified by the designated authority in the Ministry of Non-conventional Energy Sources, New Delhi - benefit of N/N. 33/2005-CE dated 08.09.2005 - appellant produced the required certificate for quantity of 100 meters of cables and cleared the total quantity of 418 meters - HELD THAT - The Notification grants exemption from payment of duty on the goods certified by the authority stipulated in the Notification. In this regard, the required certificate is also on record only for quantity of 100 meters. As such, the excess quantity of 318 meters of cables, will be liable for payment of duty - appeal dismissed - decided against appellant.

Summary

Issues involved:
Dispute regarding clearance of goods under Notification No.33/2005-CE dated 08.09.2005, excess quantity cleared, imposition of duty and penalty, challenge to the order-in-appeal.

Analysis:

1. The appellant, a manufacturer of insulated wires and cables, cleared goods to a customer claiming exemption under Notification No.33/2005-CE dated 08.09.2005. The dispute arose as the appellant cleared 418 meters of cables while having a certificate for only 100 meters, leading to the imposition of duty on the excess 318 meters and a penalty equal to the differential duty. The appellant challenged the order-in-appeal No.05/CE/BI//2010 dated 29.01.2010, which was the subject of the present appeal.

2. The appellant requested the disposal of the appeal based on available records. The Revenue, represented by Shri A. K. Biswas, reiterated the findings of the lower authorities, emphasizing the discrepancy between the certified quantity of 100 meters and the actual clearance of 418 meters. The Revenue supported the imposition of duty on the excess quantity of 318 meters based on the provisions of the Notification.

3. Upon careful examination of the appeal records and Notification No.33/2005-CE dated 08.09.2005, it was observed that the Notification grants duty exemption only for goods certified by the specified authority. The certificate on record was for 100 meters, rendering the excess quantity of 318 meters liable for duty payment. The Tribunal found no error in the lower authorities' decision and upheld the order imposing duty on the excess quantity of cables.

4. Consequently, the Tribunal rejected the appeal, affirming the imposition of duty on the excess quantity of cables cleared by the appellant beyond the certified limit. The decision was dictated and pronounced in the open court, concluding the matter before the Appellate Tribunal CESTAT KOLKATA.

This detailed analysis covers the issues involved in the legal judgment, highlighting the key arguments, findings, and the final decision rendered by the Tribunal.