9911796707
TMI Blog1985 (9) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... them of excisable goods for home consumption did not exceed Rs. 20 lakhs. The value of the different goods clearly by the appellants during 1981-82 were as under :- Plywood for teachests 9,30,105.84 Teachests Battens 5,69,123.83 Sawn Timber 6,36,482.73 Fuel Wood Saw Dust 34.471.40 Total 21,70,263.80 2. Before the lower authorities the appellants contended that the value of the teachest battens, sawn timber, fuel wood and saw dust, all of which were at that time taken as falling under Item 68 CET, should not be taken into consideration, since they were exempt from duty under a separate notification and therefore, according to them, should not be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evious order, we should allow the appeal, so that the benefit of the exemption under Notification No. 80/80 would be available to the plywood for teachests valued at Rs. 9,30,185.84. 5. Shri Sachar, the learned representative of the Department, did not seek to argue that the present case was distinguishable from the previous case of the present appellants covered by the Tribunal s Order No. 147/1985-D, dated 18-4-1985. He however wished to reiterate the arguments submitted by him in that case against acceptance of the appellants contentions. According to him the Tribunal s order in the case of Sanghvi Enterprises, holding that sawn timber was not excisable, was not correct and needed to be reconsidered. (Shri Sachar stated that appeals h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due and a by-product, namely, soap stock and glycerine, which were new products. But for that reason the treated vegetable oil itself did not become a new commodity. 6. Shri Sachar submitted that the reasoning given by the Tribunal in the above order was not sound. It had been admitted that a by-product did result from the processing. The Bench had gone wrong in holding that no new main product resulted from the process. According to Shri Sachar a new product did result at the end, and this was the vegetable product which was the final product of the manufacturers. Shri Sachar therefore submitted that the proposition given by him had not been effectively controverted; that the decision of the Tribunal in the Sanghvi Enterprises case was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he nature of a new excisable product could arise only in the course of manufacture of a new main commodity, although it is an interesting proposition, still remains unsupported by any technical or judicial authority. Instead of holding, on the basis of this unsupported proposition, that the decision of the Tribunal in the case of Sanghvi Enterprises was wrong, we can more appropriately hold, on the basis of the considered decision of the Tribunal in the case of Sanghvi Enterprises, that Shri Sachar's proposition is wrong. We also find that the example given in the order dated 18-4-1985 to controvert Shri Sachar's proposition is quite apposite, and is not answered by bringing in the final product in the DCM case, namely vegetable product, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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