9911796707
TMI Blog2004 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are the manufacturers-exporters of precision engineering goods/parts as well as bathroom radiators of different specifications as per the demand of foreign customers; that in their Shipping Bill No. 1228179, dated 16-8-2002, they claimed DEPB benefit under entry no. 117 of product Group Engineering Code 61; that the Commissioner of Customs, under Order-in-Original dated 27-8-2002, allowed them the DEPB under Entry No. 414(61) and not under entry no. 117 (61); that the Commissioner also ordered confiscation of goods with an option to redeem the same on payment of redemption fine of Rs. 50,000/- besides imposing a penalty of Rs. 10,000/-; that on appeal, the Appellate Tribunal, vide Final Order No. 261/03-B, dated 4-4-03, reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, DEPB benefit under entry no. 117 was allowed; that the Commissioner while examining the applicability of other entries in the Engineering Group and without affording an opportunity to them, had ordered by holding that the impugned item does not find mention in any of the entries under Engineering Group for DEPB rate. The learned Advocate, further, mentioned that they are also not pressing for the eligibility to DEPB benefit under entry no. 117; that the DEPB benefit will be available to them under entry no. 152 which applies to galvanised pipes/tubes with wall thickness of 5 mm and above. 3. Countering the arguments, Shri U. Raja Ram, learned DR, submitted that the appellants had never claimed the DEPB benefit under entry no. 152 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entries, which were initially involved, have been dropped by the appellants as well as the Revenue. We also agree with the learned DR that as the appellants had never claimed the benefit of entry no. 152 before the adjudicating authority even as an alternative argument, they cannot make out a new case before the Tribunal. This has been clearly held by the Supreme Court in the case of Warner Hindustan Ltd. (supra), relied upon by the learned DR. In Warner Hindustan Ltd. case (supra), a show cause notice was issued to the assessee for classifying Halls Ice Mint tablets under Heading 3003.19 as P P Medicine instead of Heading 3003.30 as claimed by the assessee. The Collector (Appeals) upheld the view of the assessee that the tablets were Ay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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