9911796707
TMI Blog1999 (10) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Collector in the impugned order. 2. Briefly stated the facts are that the appellants manufacture steel castings and cast articles of iron or steel. The Collector, Central Excise, under the impugned order held that Adamite Rolls/Chill Rolls were classifiable under Heading 84.55 of CETA and confirmed the demand of duty amounting to Rs. 74,305.75 and imposed a penalty of Rs. 25000/- on the ground that specific shape and form had been given to the castings by shaping them to stepped diameter shape by machining process; that the enquiries made from the appellant's customers namely M/s. Upper India Steel Manufacturing and M/s. Engineering Company Ltd. revealed that steel rolls were fit for replacement after simply grooving them. 3.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steel in which they had mentioned that they purchased unmachined steel casting from the appellants. 4. The learned Advocate also mentioned that the demand for the period from 21-11-1987 to 20-5-1989 is hit by time limit as the show cause notice was issued on 19-11-1992; that all the facts were in the knowledge of the department as a show cause notice was issued to them on 27-9-1988 for demanding duty for the period from 11/87 to 3/88 on the same grounds that they had machined the steel castings; that the said notice was withdrawn by the Superintendent under letter dated 23-9-1991; that the second notice should have been issued within 6 months of withdrawing the first notice. 5. Countering the arguments, Shri Ashok Kumar, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine shop as per their requirements and they put grooves on these rolls according to the product they had to roll and finally there was coupling process. The Department has not brought any evidence or material to rebut the facts mentioned by the customer of the appellants. The Department has, thus, not substantiated their claim that the castings had attained the specific shapes of rolls and the customers had only undertaken the process of grooving and coupling. In this view of the matter, the ratio of the decision in Shivaji Works case and International Steel Foundry case, supra, are applicable. It was held in Shivaji Works case that 'casting of parts' by themselves cannot be treated as having the essential character of 'Parts' so as to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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