9911796707
TMI Blog1977 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... ed excise duty on the goods manufactured by them and they paid the duty. Subsequently they made an application to the Supdt., Central Excise claiming refund of excise duty paid by them. Their claim for refund was on the ground that the goods manufactured by them had been exempted from excise duty under a notification issued by the Govt. of India. The claim for refund was rejected by the Asstt. Collector, Central Excise, Rampur, against whose decision the petitioners filed an appeal which was dismissed by the Appellate Collector of Central Excise. The Revision against his order was dismissed by the Central Government. The orders of all these authorities have been assailed in this petition. 3. In order to appreciate the contentions on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;* * (iv) Copper or copper alloys in any crude form purchased from the market or after the 20th day of August, 1966. The above notification was deemed to have taken effect from the 24th of April, 1962. 6. The petitioners had filed under Rule 173B of the Central Excise Rules, 1944 (hereinafter referred to as the Rules), a list of goods for approval of the Excise authorities. In that list the petitioners had described their goods as 'brass cylinders, pipes and tubes'. In the order dated 19-5-1977, passed in a review case by the Central Government, the goods manufactured by the petitioners, namely, brass cylinders, pipes and tubes, were treated as `castings' falling under sub-item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin sub-item l(a) of Item 26A of the First Schedule to the Act, there is no reason why these goods should not be treated as falling in the same classification for an earlier period also. Under the aforesaid notification the goods falling under Item I(a) were exempt from excise duty, if they were made from old scrap of copper and copper alloys where the prescribed amount of excise duty or additional excise duty has been paid on the copper or copper contents of such alloy. As the petitioners had claimed that their goods were manufactured out of old scrap of copper and Copper Alloy, the Central Excise autuhorties should have examined the claim for refund on the above basis. As the authorities did not do so, the impugned orders are clearly unsu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
