9911796707
TMI Blog1997 (4) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Appeal, they are being disposed of by this common order. 2. The matter relates to the demand of central excise duty from the manufacturer when non-specified motor vehicle parts, then classifiable under Item No.68 of the erstwhile Central Excise Tariff, had been cleared without payment of central excise duty under Exemption Notification No. 167/79-C.E., dated 19-4-1979 (as amended) under Chapter X Procedure of the Central Excise Rules, 1944 (hereinafter referred to as the `Rules'). It was alleged in the identically worded show cause notices that the rewarehousing certificates as required under the provisions of Rule 156 B (1) and Rule 173 N of the Rules had not been received within the stipulated period of 90 days from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and the Appellate Authority in confirming the demand. 6. We have carefully considered the matter. The appellants were engaged in the manufacture of unspecified parts and accessories of motor vehicles and tractors including trailors falling under T.I. 68 of the erstwhile Central Excise Tariff. Such motor vehicle parts intended for use in further manufacture of excisable goods were exempted from the whole of the duty of excise leviable thereon under Exemption Notification No. 167/79-C.E., dated 19-4-1979, as amended by Notification No. 187/79-C.E., dated 10-5-1979. The exemption under that Notification dated 19-4-1979 was subject, inter alia, to the condition that where use of such motor vehicle parts for further manufacture of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having jurisdiction over the consumer L6 licencee (the applicant). The CT 2 Certificates were to be attached by the manufacturers supplying the excisable goods with their RT 12 Returns. 9. Chapter X Procedure of the Rules prescribes a detailed procedure to be followed both by the manufacturer of the specified excisable goods, and by the person wishing to obtain remission of duty on such goods. The person wishing to obtain the remission of duty is required to apply to the proper officer in Form AL6, and the proper office had to grant licence to such person in Form L6; the person concerned was required to execute a bond in Form B8. The goods were required to be removed from the factory or manufacture under authority of CT 2 certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- "5. The appellants' points raised in their appeals have been considered at length. It is observed that in the first place, it is not correct to say that the provisions of Chapter VIIA are not applicable to them. Vide Notification No. 171/69-C.E., dated 21-6-1979 issued under Rule 173A of Central Excise Rules, 1944, the provisions of Chapter VIIA have been made applicable to the goods comprised under T.I.68 (Appellants' goods covered under T.I. 68). Under Rule 173N, Rule 156B has been made applicable to all goods covered under Chapter VII A. Hence, appellants are bound by provisions of Rule 156B. The appellant's contention that they are not required to produce the rewarehousing certificate under Rule 156B is, therefore, untenable. Simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been received within the stipulated period. Rule 156 B is under Chapter VII relating to warehousing and not under Chapter VIIA relating to self-removal procedure. Rule 173N relates to those excisable goods which had been notified under Rules 139 under Chapter VII. For Chapter X goods the relevant Self-Removal procedure Rule was Rule 173 P and not Rule 173 N. In the grounds of appeal, the appellants had pleaded that they had never contended that the provisions of Chapter VII A were not applicable to them, and they had contended that the provisions of Chapter VII were not applicable to them and that the very basis on which the appellate authority had passed his order was erroneous. They had also submitted that the appellate authority had fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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