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TMI Blog1998 (6) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... e Fibre. Consequent upon withdrawal of concession vide Notification No. 55/89, demands were raised on the ground that differential duty was liable to be paid on the Viscose Staple Fibre in stock with the appellants. This demand was confirmed in adjudication and the impugned Order-in-Appeal also upheld the demand. The appellants have submitted that they had paid the duty at the correct rate when they purchased the goods, as goods are liable to duty at the rate prevalent at the time of their clearance. They have also not violated any of the conditions of Chapter X procedure under which they had received the goods so as to warrant demand of duty. There is no legal provision to reassess the goods in stock (of a manufacturer) upon the withdrawal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 48/48/94-CX., dated 12-8-1994 with regard to exemption to components of IC Engines cleared under Chapter X procedure. The said circular is reproduced below : - Exemption to components of IC engines cleared under Chapter X procedure before the Budget but used after the Budget -Whether exemption applicable - Regarding. It is directed to say that Notification No. 217/85-C.E., dated 8-10-1985 exempted specified component parts of diesel oil operated IC engines intended for use in the manufacture of such engines from excise duty. Exemption was subject to the procedure set out in Chapter X of the Central Excise Rules, 1944. Similarly, Notification No. 122/88-C.E. exempted specified components for use in the manufacture of diesel oil op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustion engines in the case of components procured under Notification No. 217/85-C.E. In the case of components procured under Notification No. 112/88-C.E., the components should be proved to be used in the manufacture of diesel oil operated internal combustion engines which themselves are exempt from the whole of the excise duty leviable thereon. In other words, insofar as Notification No. 112/88-C.E. is concerned, if the components are used in the manufacture of such engines which are exempt under Notification No. 1/93-C.E. the exemption would be applicable even in such a situation. 4. It is requested that the pending cases may kindly be decided accordingly." 5. The aforesaid circular makes it clear that end-use condition can be satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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