9911796707
TMI Blog2014 (3) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... king as stated hereinabove in the order. Being in need of money, the appellant filed an undertaking under protest, though, in our opinion, it was not necessary for the Deputy Collector, Central Excise and Customs, Aurangabad to ask for such an undertaking. Be that as it may, the said order was not challenged by anybody and therefore, it attained finality. Amount of duty paid by the appellant had never been passed over to the purchasers and the said fact has been duly recorded by the Deputy Collector, Central Excise and Customs, Aurangabad in his order dated 5th April, 1995. The said order has attained finality as nobody challenged the said order. An undertaking, though strictly not required to be given, was given by the appellant as dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on perusal of the impugned order and other relevant orders, we find that there was some issue with regard to imposition of duty on import of Nylon Yarn. It was held by the Central Excise Gold (Control) Appellate Tribunal, New Delhi by its order dated 5th April, 1991 that the case put forward by the appellant with regard to the classification of the goods imported by it was correct and the amount which had been demanded by the Revenue, which had been paid by the appellant under protest should be returned to the appellant upon production of evidence of end use of the imported yarn in the manufacturing of belting to the satisfaction of the concerned Assistant Collector. 4. In pursuance of the above order, the appellant filed a refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforestated two units which were substantially controlled by the Government. Necessary evidence was also adduced and even the aforestated two units also confirmed the fact that the aforestated amount of duty paid by the appellant had not been collected from them. The said reply was duly considered by the Deputy Collector, Central Excise and Customs, Aurangabad and thereupon he passed a final order dated 5th April, 1995 whereby he had come to the following conclusion, as recorded in his order: I have gone through the records of the case carefully. As regards end use of nylon yarn, the jurisdictional range Supdt. has certified that the raw material i.e. nylon yarn imported under the said B/E has been used in the manufacture of the conve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumption in the instant case and yet the appellant was directed to file an undertaking as stated hereinabove in the order. Being in need of money, the appellant filed an undertaking under protest, though, in our opinion, it was not necessary for the Deputy Collector, Central Excise and Customs, Aurangabad to ask for such an undertaking. Be that as it may, the said order was not challenged by anybody and therefore, it attained finality. 10. Ultimately, this Court decided SLP No.2332/92, Union of India vs. M/s. Solar Pesticides Pvt. Ltd. and the judgment delivered in the said case has been reported at page no.705 of 2000 (2) SCC. 11. In our opinion, the aforestated judgment is not at all relevant so far as the appellant's case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t March, 2004 was challenged by the appellant before the Tribunal and the Tribunal was pleased to dismiss the said appeal and the impugned order of dismissal dated 6th September, 2004 has been challenged by the appellant in this appeal. 14. Upon hearing the concerned counsel and looking at the facts of the case, it is very clear that it is an admitted fact that the amount of duty paid by the appellant had never been passed over to the purchasers and the said fact has been duly recorded by the Deputy Collector, Central Excise and Customs, Aurangabad in his order dated 5th April, 1995. The said order has attained finality as nobody challenged the said order. An undertaking, though strictly not required to be given, was given by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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