9911796707
TMI Blog1993 (11) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... He said that the applicants had imported refractory bricks of special quality for AOD furnace (Argon Oxygen Decarburizer). The applicants claimed that refractory bricks are classifiable under Chapter Heading 69.02 of the Schedule to the Customs Tariff Act, 1975 read with Notification No. 77/90 dated 23-3-1990. The exemption was denied by the Collector in the impugned order on the ground that the AOD convertor for which bricks were imported was not industrial furnace and therefore, the bricks imported were not eligible for the benefit of concessional rate of exemption duty in terms of Exemption Notification No. 77/90. Shri D.N. Mehta said that refractory bricks imported are entitled to benefit of Notification in view of the fact that the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In respect of the disputed amount the petitioners will file an application for dispensing with the pre-deposit of the duty with the Appellate Tribunal but it is made clear that the application, if filed, will not be heard on merits by the Tribunal until the bank guarantee is furnished, as per Clause 2 of this order. In the event of the Appellate Tribunal dispensing with the pre-deposit of the disputed amount the respondent will refund the same forthwith." He said that he has not come across any case law on this point for ordering the refund of the amount under Section 129E of the Act during the pendency of the appeal since it is a unique case but he insisted to grant waiver of pre-deposit in terms of Section 129E of the Act read with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (31) E.L.T. 400 (Tribunal), he said that there is no justification for sudden change since tariff has not undergone any change. The Collector (Appeals) erred in not considering expert technical opinion, wherein it was opined that AOD converter for which bricks were imported was industrial furnace. He said that expert opinion cannot be rejected in a lighter manner and not considering the points raised by the applicants are sufficient grounds for quashing the order and in support of his contention, he relied upon the decision in the case of Rajasthan Transformers and Switchgears v. Collector of Central Excise reported in 1993 (68) E.L.T. 626 (Tribunal) = 1993 (48) ECR 73 and Shree Marbles Pvt. Ltd. v. Collector of Central Excise, Jaipur repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that consent will not confer jurisdiction on authorities unless the powers are conferred under the statute and an order passed by the authority without jurisdiction is not sustainable in the eye of law. 6. On a careful consideration of the arguments advanced by both the sides, we are not convinced with the points raised by the appellants to hold that strong prima facie case is in favour of the party to grant the relief as prayed for. The jurisdiction, merits and demerits and all the points have to be examined in detail which can be done at the time of regular hearing. There is no in-built in Section 129E of the Act for granting the refund of the duty which has already been deposited nor the Tribunal is empowered to give such relief und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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