2002 (8) TMI 231 - AT - Central Excise

Summary

Issues:
- Appeals arising from common orders in original
- Granting benefit of cum duty price
- Application of test results to entire stock or day's production

Analysis:

1. Appeals arising from common orders in original:
The judgment addresses appeals arising from common orders in original. The party's request to have their appeals heard alongside Revenue appeals is accepted, leading to both sets of appeals being taken up together for disposal. The appeals stem from Appeal Nos. 103 & 106/2001, where the Commissioner (Appeals) granted the party's contention for the benefit of cum duty price based on a High Court judgment. The Revenue, however, challenges this decision citing pending appeals and the need to confirm duty demand for a specific period.

2. Granting benefit of cum duty price:
The Revenue contests the Commissioner's decision to grant the benefit of cum duty price, highlighting pending appeals and the need to confirm duty demand for a specified period. The judgment references relevant case laws and the Commissioner's reliance on test results obtained from different authorities. The party argues discrepancies in test results and seeks modification of the order based on the test results from IIT, New Delhi. The Tribunal examines these contentions and upholds the Commissioner's decision, dismissing the Revenue's appeals.

3. Application of test results to entire stock or day's production:
The second issue revolves around whether test results should apply to the entire period or just the day's production and stock. The Revenue insists on applying the test results for the entire period, while the party challenges this, emphasizing the variance in results and the reliance on IIT, New Delhi's test results. The judgment discusses relevant case laws and concludes that the test results obtained by the Revenue are questionable. It upholds the Commissioner's decision that the test results should only apply to the day's production, not the entire period, leading to the dismissal of the Revenue's appeals and remand of the party's appeals for further consideration by the Commissioner (Appeals).

In summary, the judgment addresses multiple issues related to appeals arising from common orders in original, the granting of the benefit of cum duty price, and the application of test results to the entire stock or day's production. It provides detailed analysis, references relevant case laws, and ultimately dismisses the Revenue's appeals while remanding the party's appeals for reconsideration.