9911796707
TMI Blog1996 (8) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Collector of Central Excise, Jaipur was challenged before the CEGAT. The Collector of Central Excise, Jaipur held that M/s. Hira Cold Storage and Ice Factory, Jaipur (appellants before the Tribunal and applicant before the High Court) and M/s. Rajasthan Farms and Food Products, Jaipur had contravened Rules 173B, 173C, 173F, 173G and 174 of the Central Excise Rules, 1944 and rendered themselves liable to penal action under Rule 173Q and Rule 226 of the Rules. The Collector also imposed on both the parties penalty of Rs. 2,000.00. The parts of the refrigerator and airconditioning machinery valued at Rs. 86,809.00 were confiscated under Rules 173Q and 226 of the Rules, granting option to the appellants to redeem the same on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts was not the one said to have been purchased from M/s. Mohan Lal Gauri Shanker as claimed and that the condenser was made at site from C class steel pipe purchased from the market. Thus it appeared that the appellants and M/s. Rajasthan Farms and Food Products manufactured excisable goods i.e., parts of refrigerating and A.C. machinery falling under T.I. 29A(3) without obtaining a central excise licence and cleared the same to be installed in the factory premises of the appellants without payment of central excise duty and without accounting the same in the statutory records and without cover of a valid gate pass. Show cause notice was issued to them to show cause why the parts of refrigerating and airconditioning machinery valued at Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order dismissing the appeal. The High Court held that there is divergence of opinion of the High Courts and in such a situation, the proper course for the Tribunal would be to draw up a statement of the case and refer the same to the Supreme Court. It is accordingly that the present reference is made. 7. The following question of law arises for consideration :- 1. Whether fabrication of bunker coils, cooling and condenser at the site is manufacture as defined in Section 2(f) of the Central Excises and Salt Act, 1944 and whether such articles are excisable goods? 2. Whether fabrication of bunker coils, cooling coils and condenser at the site attracts sub-item (3) of Item No. 29A of the Central Excise Tariff? - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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