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TMI Blog1986 (11) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate order contains the particulars of the orders as also the details of the demands. Since one revision application was filed as per the procedure then in vogue the supplementary appeal Nos. 1822 to 1838 of 1986 have now been filed with applications for condonation of delay. The supplementary appeals have been filed for purpose of record and hence the application for condonation of delay Nos. 644 to 660 of 1986 are allowed. 2. The appeals relate to finalisation of assessment on RT 12 returns and DD 2 demands. Shri Kampani, learned Consultant initially urged that the Tribunal had considered the issue in Order No. 415/86/B1 dated 4-7-1986 in the case of M/s. Steel Authority of India Ltd., Rourkela v. Collector of Central Excise, Calcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of trough used in the manufacture of steel ingots since 27-4-1972. The Assistant Collector passed orders in the RT 12 demanding duty on those products. The appellants preferred an appeal before the Appellate Collector who held that the trough was made from rejected cold rolled materials and that they are cold rolled strips of coil cuttings; they would be assessable to excise duty at the same rate as the main product. He also denied the benefit of Notification 75/67 dated 20-5-1967 because the end-product namely, troughs were classifiable under TI 26 while the cold rolled sheets were classifiable under TI 26 A(ii). The appellants have filed these revisions which on transfer to the Tribunal are being treated as appeals. Shri Kampani referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector of Central Excise, Bangalore v. Karnataka Scooter Ltd. In that decision the Tribunal has held that for an act of classification done in terms of Rule 173(1), there was no need for issue of a formal notice. If the assessee did not agree with the classification done by the proper officer, it was open to him to avail of the remedies provided in the Act by way of claim for refund or an appeal to the appropriate Appellate Authority and the like. He also relied on Order No. 213/83-A dated 21-7-1983 M/s. Associated Pulp and Paper Mills, Ahmedabad v. Collector of Central Excise, Ahmedabad. 6. Regarding Notification 187/83 Shri Jain urged that the Notification was prospective and cannot be invoked by the appellants. He relied on 1983 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = 1979 (4) E.L.T. (J 65) (Mad.), Binny Ltd., Madras v. Supdt. of Central Excise, Group XIV, Guindy, Madras and another, the Tribunal has held that there was no need to issue a formal notice. Considering the scheme of assessment under self-removal procedure, we are of the view that the plea of violation of principles of natural justice does not arise on the facts of the present case. We are proceeding to deal with the case on merits. 8. It is common case that the appellants manufacture steel ingots and that they use U shape sheets for the purpose of preventing splashing of the molten material. The Department contend that these sheets are strips and the appellants manufacture troughs which would be liable to duty. But according to the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king TI 26AA does arise. Even assuming for the purpose of argument that TI 26AA would apply, the appellants were following the Later the better principle and the duty had been paid on the final product, namely, ingots at the time of clearance. So there is no loss of duty either. 9. In the earlier decision of the Tribunal in Appeal No. 179 and other order No. 597-603 between the same parties a similar question arose. The contention of the department was identical and it was urged that the material was sub-standard strips or sheets classifiable under TI 26AA and not steel melted scrap. The Tribunal after considering the various submissions held that the troughs were made from scrap and were entirely used and consumed in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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