Duty on shells and Blanks of Copper captively consumed in the manufacture of copper pipes and tubes during the period 1-3-1981 to 8-7-1983 - Doubts regarding - Central Excise - 138/1/87-CX.4

Duty on shells and Blanks of Copper captively consumed in the manufacture of copper pipes and tubes during the period 1-3-1981 to 8-7-1983 - Doubts regarding F. No. 138/1/87-CX.4 Dated 25-2-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Duty on shells and Blanks of Copper captively consumed in the manufacture of copper pipes and tubes during the period 1-3-1981 to 8-7-1983 - Doubts regarding. Some of the manufacturers have represented against excise duty demanded on shells and blanks of copper captively used in the manufacture of pipes and tubes during the period 1-3-1981 to 8-7-1983. 2. The problem appears to have arisen from 1-3-1981 when a new sub-item was incorporated in the erstwhile item 26A covering shells and blanks for pipes and tubes, as distinct from pipes and tubes which are already covered under another sub-item of the same tariff item. After amendment of rules 9 and 49 of the Central Excise Rules, 1944, with regard to the dutiability of captively consumed goods (in terms of notification No. 20/82-C.E., dated 20-2-1982, which was given retrospective effect by the provisions of the Finance Act, 1982), the question are so as to whether in those cases where the Department has finalised assessments by applying the 'later the better' principle, it would be necessary to re-open such cases by raising duty demands on the captively consumed goods. The problem was overcome when a further amendment was introduced in rules 9 and 49 of the Central Excise Rules by notification No. 187/83-C.E., dated 9-7-1983. 3. In the instant case the demand relate to the period prior to 9-7-1983 (from 1-3-1981 to 8-7-1983). The Board desires to have the following particulars (manufacturer wise) of the demands raised on shells and blanks of copper captively consumed in the manufacture of dutiable pipes and tubes during the period from 1-3-1981 to 8-7-1983. (i) name of the manufacturer (ii) date, amount and the period involved in the show cause notices issued. (iii) present position of the show cause notice i.e. whether demands has been confirmed or not, and if so, the date of confirmation of the demand. (iv) Whether amount has been paid or not. (v) Whether any audit objection is pending/settled on the issue. (vi) Any other information which may be considered relevant, including information on whether the demand are time-barred on the ground that there has been no suppression of facts. 4. In the meanwhile, no coersive action for recovery of excise duty in these cases may be taken until further instructions are communicated from the Board.