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TMI Blog1996 (7) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellants. Shri M. Jayaraman, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - In all these appeals benefit of nil rate of duty on goods claimed to be agricultural implements has been denied to the appellants. Hence these appeals. 2. Appeal No. E/1895/87-B1 relates to question of classification and does not involve any duty demand as such. 3. Arguing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment is indicated only in RT 12 by way of Annexure attached to RT 12. The RT 12 indicates, under assessment memorandum, the total amount of short payment with remarks (for details see Annexure). The Hon'ble Apex Court in the case of Collector of Central Excise v. Kosan Metal Products Ltd., as reported in 1988 (38) E.L.T. 573 (SC) held :- "3. The main question that was necessary to be decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of payment of excise duty is proposed to be made. The Hon'ble Apex Court observed that in Gokak Patel Vokkart Ltd. v. Collector of Central Excise, Belgaum - 1987 (28) E.L.T. 53 (SC), the Apex Court had held that provisions of Section 11A(1) and (2) of the Central Excises and Salt Act, 1944 make it clear that the statutory scheme is that in the situations covered by sub-section (1), a notice to sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at while Collector (Appeals) gave them relief in regard to two items i.e. spade and pick-axes, they had demanded relief not only on these items but number of other items and no finding has been given by Collector on these items. The relief claimed was that all these items were agricultural implements and were eligible to assessment to nil rate of duty under Notification No. 64/86-C.E., dated 10-2- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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