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TMI Blog2015 (1) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944. 3. Brief facts of the case are that respondents are engaged in the manufacture of gold electroplated/electroformed jewellery. For the manufacture of jewellery the respondents are also manufacturing Gold Potassium Cyanide (GPC). The jewellery in electroplated/electroform is exempted from payment of duty during the period in dispute. A Show Cause Notice was issued to the respondents demanding duty in respect of GPC on the ground that the same is intermediate product for the manufacture of exempted jewellery. Therefore the respondents are liable to pay duty on GPC. The adjudicating authority after taking into consideration Notification No. 84/2003-C.E. (N.T.) held that GPC is emerging in the course of manufacture of jewel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent product which is liable to duty. The contention is that the grounds for filing the appeal is thus contrary to the allegations in the Show Cause Notice. 7. The respondents submitted that imitation jewellery is their final product and the respondents are procuring inputs for the manufacture of GPC and some of them has been manufactured in the factory and further used in the manufacture of imitation jewellery. Hence the same is arising during the manufacture of imitation jewellery. The respondent also relies upon the statement of Mr. Rajendra Mahadev Surange, Production Manager, explained the process of manufacture of GPC. In these circumstances, the contention is that the respondents are not liable to pay duty on GPC in view of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-levy thereof) under Section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), on intermediate goods falling under chapter 28 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) arising during the course of manufacture of imitation jewellery falling under Chapter 71 of the First Schedule to the said Central Excise Tariff Act and such intermediate goods were liable to duty of excise which was not being levied according to the said practice during the periods commencing on and from the 1st April, 1996 and ending with February, 2001. Now, therefore, in exercise of powers conferred by Section 11C of the said central Excise Act, the Central Government hereby directs that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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