9911796707
TMI Blog1995 (3) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ises as a differential duty, according to the Department, which is payable under Heading 84.54 on ingot moulds and the differential duty is calculated taking into account the duty already paid by the applicants, herein, on clearance of the goods as scrap under Heading 72.03. The ld. Counsel submitted that the ingot moulds manufactured by them are used in their factory. Over a period of time, these ingot moulds become scrap as part of it also and get melted during the process of manufacture of ingots. The applicants, herein, melted most of the ingot moulds which have become unusable and some quantity was also cleared as scrap. For demanding of duty as scrap, the Department s interpretation is that the ingot moulds, which are cleared as scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the condition as contained in Notification and in such a view of the matter, the Department cannot allege suppression of the facts by the applicants herein so as to invoke the longer period for demanding duty under Section 11A of the Central Excises and Salt Act, 1944. 3. Shri A.K. Singhal, ld. D.R. opposing the stay, drew attention to the manner in which the applicants have declared their product in their classification list and contended that there is clear suppression of facts by the applicants, herein. The notification wording is clear wherein it is stated that defective moulds which are cleared as such outside the factory will not get the benefit of the notification. He drew the attention to the reasoning of the Collector (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts on limitation, it is found that the classification list includes both the ingot moulds manufactured by the appellants herein as well as the entry relating to clearance of the waste and scrap under a general heading of waste and scrap of iron and steel which, inter alia, includes used ingot moulds and scrap. The Department s contention is that declaration in this manner is such that it cannot be said that there has been no suppression of facts by the applicants. The point will be arguable. However, the main issue, we find, is on the question of interpretation of the exact wording in the interpretation as regards the condition thereof. In such circumstances and having regard to the fact that the applicants, herein, is a public sector unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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