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TMI Blog1994 (10) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... subject them to a manufacturing process during which a flat tube gets extruded and from this flat tube they form these covers. 4. A question has arisen whether in the process a LDPE film (plastic film) also comes into existence and, if so, whether it was by itself an excisable and dutiable product and if excisable, whether it was exempted. 5. It was their contention that their final product could be manufactured by two different processes, one in which such a film may come into existence by slitting of the tube formed by extrusion and another in which such a film does not come into existence but the caps for cover can be directly made from the extruded tube. 6. The department has insisted that during the period in question such a fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into existence or not, and if it did come into existence then obviously it would be classifiable under 39.20 about which there was no dispute. Therefore, only the question of ascertaining the facts was involved at this stage and the jurisdiction would lie with Regional Bench. 10. Their second submission was that in view of the reference to the exemption Notification in the Order-in-Original if it is held that the jurisdiction lies with the special benches in that case a difficulty would arise in as much as a new point is being taken up at this stage which was not argued and thrashed out before the Collector. 11. At the Collector s stage the only issue was the excisability and dutiability of the plastic film which, according to departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been charged at that time on the basis of coming into existence of intermediate product, then final product would have been chargeable to 15% ad valorem under entry 37 of that Notification No. 132/86 but the films themselves would have been exempt from duty and chargeable at nil rate in terms of Notification No. 217/86. 15. Learned D.R. sought leave to mention that he would like to emphasise that the assessment of final product was not in dispute in the present proceedings and therefore, could not be considered as linked with the main matter. 16. In response to queries from the Bench with reference to the Tribunal s order in the case of Hindustan Polymers v. Collector of Central Excise, reported in 1986 (24) E.L.T. 697 (Tribunal) tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions. In so far as the point of jurisdiction was concerned we had overruled the objection of Ld. DR and allowed their submissions on merits as it was observed that questions relating to interpretation and application of an exemption notification and effective rate of duty and correctness of assessment were also involved and therefore, the jurisdiction rightly belonged to the special bench. 22. In so far as the merits are concerned, since the appellants have given up their point regarding coming into existence of a plastic film at the intermediate stage and its excisability at this stage and agreed to consider it as having come into existence and being excisable (and have confined their prayer to the determination of correct rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider that in a case in which a connection or link or relation can be shown, the matter has to be considered as a whole in order to arrive at a correct and complete decision otherwise the very purpose of finalisation of an issue would get defeated. However, these matters will have to be considered on the basis of facts and the law in each case. In the present one, as we have observed, the assessment of the final product is also a related aspect of the matter and once the appellants have themselves agreed to pay an amount of duty (which may be found to be rightfully due to the Government), as far as we can see, there is no bar on such voluntary payment and acceptance thereof. The time bar in such cases puts restriction on the right of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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