Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (9) TMI 645

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ditional Collector; and (b) whether samples of Concrete Cubes captively used for ground decoration and fencing purpose after conducting the necessary tests can be considered as excisable goods under sub-heading 6807.00 of the Central Excise Tariff, 1985 and liable to duty before clearance for such internal use. 2. The facts relevant for this appeal are that the respondents are manufacturers of Concrete Sleepers which include Concrete Cubes falling under sub-heading 6807.00 of the said Tariff Act. The aforementioned goods are manufactured against the agreement entered between the Railways and the respondents. The agreement stipulates testing of the comprehensive strength of the concrete from which the sleepers are manufactured. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal raising the twin issues mentioned in para 1 supra. 3. Shri R.K. Roy, learned JDR appearing for the appellant, reiterates the reasoning contained in the grounds of appeal and submits that the order impugned deserves to be set aside. 4. Countering the arguments of the Revenue, Shri G.K. Mundhra, learned Chartered Accountant appearing for the respondents, contends that the impugned goods are meant for testing purpose only and cannot be brought to the market for sale and as such do not satisfy the marketability criterion to attract central excise duty. He submits that after the test, instead of throwing away the impugned goods, the same were used as flower pots in the respondents factory. Such a use of the impugned goods within th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ector for the purpose of appeal. Therefore, appeal against the orders passed by Addl. Collector shall be made to Collector (Appeals) w.e.f. 14-5-92. In other words, prior to that date, appeal against the orders of Addl. Collector shall be made to the Tribunal. In the instant case, Addl. Collector passed the Order on 25-2-92 and as such the respondents should have filed appeal to the Tribunal instead of filing before the Collector (Appeals). It is crystal clear that Collector (Appeals) has no jurisdiction to entertain the appeal against the order passed prior to 14-5-92 by the Addl. Collector. Thus, there is a merit in appeal on this count. In view thereof the impugned order suffers from infirmity of lack of jurisdiction. However, in view o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates