9911796707
TMI Blog1996 (12) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been taken on a date subsequent to the clearance of such zinc callots. There is no dispute that the credit of the duty paid on the aluminium ingots out of which the zinc callots have been manufactured had been taken by the appellants. They have contended that when the zinc callots were removed from their factory, they had not received the duty paying documents from the MMTC and they took credit for the full quantity including the quantity used in the manufacture of zinc callots already removed on receipt of the duty paying documents from the MMTC. The adjudicating authority had held as under : I have gone through the records of the case and also considered the submissions made by the company at the time of hearing subsequently. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged duty at the higher rate. It is equally incumbent that the duty having been discharged at the lesser rate on the zinc callots the company should not have availed credit at later date, of the duty paid on the zinc ingots. The company was aware that it was manufacturing zinc callots out of duty paid zinc ingots and if credit of duty paid on the ingots was intended to be availed duty at the higher rate should have been adopted at the time of payment of duty on zinc callots. 2. The matter was posted for hearing on 11-12-1996. No one is present for the appellants. The notice for today s hearing had already been served on them. There is no response. There is no request for adjournment. In the circumstances, we are proceeding to deal with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akes, bars, billets, hard or soft slabs, cathodes, anodes, pellets, spalter and broken zinc; wrought bars and rods (including wire rods) of zinc. Nil 2. 7903.20, 7904.10 and 7904.90 Wrought angles, shapes and sections of zinc, wrought plates, sheets, blanks (including circles but excluding callots) and strips of zinc; zinc foil. Rs. 600 per tonne 3. 7905.00 Zinc callots. Rs. 1,625 per tonne Provided that the said goods are made from zinc and articles thereof (hereinafter referred to as inputs ), falling under the Heading Nos. 79.01 to 79.08 of the said Schedule and on which the duty of excise leviable under Section 3 of the Central Excises and Salt Act, 1944 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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