9911796707
TMI Blog2000 (9) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... Passes after payment of Central Excise Duty due thereon. Now when the goods are no more in existence, the appellant contention that the goods were in the same condition, in which they were imported and no manufacturing activities whatsoever including Branding Marking or testing etc. were carried on in respect of them. The certificate by the Addl. General Manager (Transmission) dated 30-1-1990 has also been issued when the goods have already been cleared and the facts are not verifiable. I also observe from the show cause notice that while the appellants imported 300 items of 12 system under ground repeater housing from Japan, they were alleged to have cleared only 252 number of repeater housing equipment to Telecommunication department out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the foregoings, I uphold the impugned order of the Asstt. Collector and reject the appeal". 2. The facts of the case briefly stated are that the appellants imported 300 numbers of repeater housing 12 systems with 10 meter single stub cable through Bombay Port. Forty-eight pieces of the said item were directly supplied to Mahanagar Telephone Nigam Ltd. The goods were in SKD condition and did not require further manufacturing activity to be undertaken. However by mistake the applicants entered the remaining 252 numbers in their RG 1 register. These items were cleared on payment of Central Excise Duty under protest. It was contended by the appellants that this was only a trading activity and no manufacture was undertaken in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed unit and would have not entered the goods in RG 1 register unless some manufacturing activity was undertaken. Ld. Consultant submits that it is only surmise and conjectures and that the onus was on the Department to prove the manufacturing activity undertaken by the appellants. Ld. Consultant submitted that the goods were imported in Knocked Down Condition and were in a condition where they could be used as such by the customer; that no manufacturing activity was necessary to make them fit for uses; that the Additional General Manager of Department of Telecommunication confirmed that the goods were in ready to use condition and that the appellants had not undertaken any manufacturing activity. He submitted that in view of the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds before their entry in RG 1 register, we hold that the refund claim is due. However before the refund claim is actually sanctioned to the appellant, the question of unjust enrichment has not been looked into. In the circumstances, we consider it a fit case for remand. The case is remanded to the Asstt. Commissioner to examine the unjust enrichment aspect. Needless to say that before passing the appropriate order in accordance with law he will provide the appellants reasonable opportunity of personal hearing and explaining their case. Since the matter is an old one, therefore, the Asstt. Commissioner is directed to decide the case afresh within a period of six months from the date of receipt of the order. 6. The appeal is thus allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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