9911796707
TMI Blog1999 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were getting 'ravali' after one or two more process namely cleaning and washing. Part of the 'ravali' was cleared as such described either as 'ravali' or as 'refined brass dross' or as "brass dross". It, however, appears that part of ravali so obtained by them was also further converted into brass ingots or Pittal Pat or rods as alleged in the show cause notice. These are all 3 names of the same product. Brass ingots so obtained as a result of process of refining and casting into moulds (dies) were sold to the various dealers. 2. Appellants had not made any declaration regarding their activity as mentioned above. Revenue felt that a process of manufacture had been undertaken by the appellants in respect of both ravali and pittal pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asers of the appellant's products, we observe that the appellant was producing two products namely :- 1. Ravali and 2. Pittal Pat and both these products was being sold as per orders placed by the dealers. We observe that ravali is not a manufactured product as already held by the Tribunal in the case of Super Engineering Co. v. CCE, Rajkot reported in 1996 (82) E.L.T. 539. In this connection para 11 of the said judgment is reproduced :- "11. Taking into consideration the ratio of the judgments rendered by the Hon'ble Supreme Court; we have to hold that the process of pulverising/ washing and cleaning of brass/ash does not result into emergence of a new marketable commodity with a separate, distinct name having separate physical, chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny separate quantification for ravali and pittal pat. For the purpose of quantification of demand of duty on pittal pat, the matter would have to go back to the concerned Commissioner of Central Excise. He, would, on the basis of description of the goods in the invoices, on the basis of which the demand of duty has been originally quantified, look into each invoice and take into account those invoices which describe the goods sold as peetal pat, or brass ingots or bross rods and then determine the duty. Keeping in view the aforesaid direction the demand of duty on "pittal pat" shall be re-quantified and the question of imposition of penalty will be open before the said authority. Appeal is thus allowed by remand. If the description in the I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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