9911796707
TMI Blog1983 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Additional Collector of Central Excise, Meerut. 3. In Appeal No. 153/82 against Order No. 9-Add. Collr./1982, dated 18-9-1982, the Additional Collector besides demanding duty on excess clearances effected by the appellant and detailed in the show cause notice imposed a penalty of ₹ 7,000/-. In Appeal No. 154/82 the Additional Collector besides demanding duty of ₹ 69,193.15 P imposed a penalty of ₹ 10,000 on the appellant. 4. The issue being common in both the matters, we heard the appellant in both the appeals. Briefly stated, the facts are that the appellant manufactures switch boards control and relay panels, motor control centres etc., falling under item 68 of the Central Excise Tariff. In terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of the goods. In so far as M/s. International Minelmech Pvt. Ltd. are concerned at the point of clearance of the goods they have cleared goods to M/s. Ballarpur Industries Ltd. in India. Whether these goods would be ultimately exported wholly, partly or may eventually not be exported at all is not known at that particular point of time. If M/s. Ballarpur Industries Ltd. have exported these goods it is for them to claim rebate of the Central Excise duty paid for the exports made by them. Notification No. 105/80, dated 19-6-1980 stipulates only those exports which are directly made by the assessee under regular export procedure. In other words, such exports have to be made directly from the factory premises under normal export p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the respective packing lists of materials shipped in each shipment which clearly identifies with their marking that the material with designation was supplied by the appellants. It also shows that the goods were shipped in the original packing without any change whatsoever; (d) Photo copies of the shipping bills duly certified by the Customs authorities, which prove that the equipments covered by specific bills of lading and the vessels marked have actually been shipped out of India. They further submitted that Notification No. 105/80-C.E. does not mention the word "exports" nor any export procedure is prescribed therein. It only refers to clearances for home consumption whereas the goods as detailed by the appellant were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector and submitted that the appellant was selling the goods to M/s. Ballarpur Industries Ltd. and referred to the invoices. He also submitted that no GP 2 was issued though this was an important document for purpose of clearances under the excise law. In reply, it was submitted on behalf of the appellant that Annexure `D' to appeal shows an order for exports and, therefore, even if the goods were paid for by M/s. Ballarpur Industries Ltd., the clearance was only for export and not for home consumption. They further submitted that as they were working under exemption limits there was no question of issuing a GP 2 and they were entitled to clearances by their own documents which in this case was an invoice covering each consignment. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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