9911796707
TMI Blog2015 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to the exemption under the notification No.62/95 CE dated 16-03-1995 and No.89/95 CE dated 18-05-1995 when such notifications stipulate certain conditions which were admittedly not complied with by the first respondent? 2. Whether the Tribunal is right in law in deciding the appeal without recording a finding on the applicability as otherwise of Notification No.62/95 CE dated 16.03.1995 and 89/95 CE dated 18/05/1995 in the case of the first respondent?" 2. The brief facts of the case are as follows: The first respondent Integral Coach Factory (ICF) belonging to the Central Government is engaged in the business of manufacturing passenger coaches both self-propelled and non-propelled, steel freight containers and parts of passenger co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee that the payment of duty on coaches, coach components and containers during the said period was by mistake and that the goods would not become "other than exempted goods" merely by reason of the same having been erroneously cleared on payment of duty. Their argument is that goods exempted under Notification No.62/95-CE (S.No.16( i ) of the Table) manufactured by a factory belonging to the Central Government remained "exempted goods" within the meaning of this expression given under the Explanation to the Notification. We have found force in this argument. As per the Explanation, "exempted goods" means excisable goods which are chargeable to 'nil' rate of duty or exempted from the whole of the duty of excise leviable thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parings and scrap arising in the course of manufacture of exempted goods and falling within the schedule to the Central Excise Tariff Act, 1985, are exempted from the whole of excise duty leviable thereon, which is specified in the said schedule, provided that nothing contained in this Notification shall apply to waste, paring and scrap cleared from a factory in which any other excisable goods other than exempted goods are cleared." 6. The assessee availed the benefit of this Notification in respect of clearance of waste scraps arising out of manufacture of exempted goods. Though exemption in respect of manufactured goods is available in S.No.16(i) of the Table annexed to Notification No.62/95-CE dated 16.3.1995 (as amended), the problem a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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