9911796707
TMI Blog1990 (12) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ri M.S. Arora, JDR, for the Respondent. [Order per: Jyoti Balasundaram, Member (J)]. - The appellant in its factory at Durgapur manufactures Pig Iron, Steel Ingots and Iron & Steel products. Prior to August, 1983 the said products were classifiable under erstwhile Tariff Items 25, 26 and 26AA respectively. The appellant had been paying Central Excise duty on the said items following the "later ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 209/77 dated 2-7-1977. 2. By the show-cause notices dated 21-11-1980 and 23-11-1981 Central Excise duty on iron used in the manufacture of Steel Melting Scrap cleared during the period from 12-12-1977 to 30-9-1980 and April 1981 to October 1981 respectively under Notification No. 150/77, was sought to be recovered under erstwhile Rule 10 of the Central Excise Rules. It was alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Ingots. The appellant further stated that clearances were effected with the full knowledge and permission of the concerned Superintendent, Central Excise who issued certificate in form CT-2 at the consignee's end and thus extended period of limitation was not applicable in its case. 4. The Collector of Central Excise, Bolpur by the impugned order dated 9-6-1987 confirmed the demand holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of suppression. In these circumstances, we are of the opinion that the extended period of limitation can not be invoked in this case and the demand, if upheld, has to be confined to a period of 6 months prior to the date of issue of show cause notice. ' 7. On merits, we find that duty on iron in crude form not paid when used captively in the production of steel melting scrap, is leviable at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by both Notification 18/71 & 150/77. The Department is justified in recovering duty at the stage prior to the last stage as, in the last stage, the product, i.e. steel melting scrap is subject to nil rate of duty. 8. In the result, we uphold the demand of duty for the period of 6 months prior to the date of issue of show cause notice. 9. The appeal is dismissed subject to the above modificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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