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TMI Blog2015 (10) TMI 2139X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No.214/86 and not returned the same. The said show-cause notice was confirmed by the Assistant Commissioner and the appeal was filed before the Commissioner (Appeals), who also confirmed the demands. The appellants are in appeal against the said order-in-appeal. 2. Learned Advocate for the appellant argued that Notification No.214/86-CE dated 25/03/1986 fixed the liability of paying duty on goods not received back only on the supplier of goods. He cited para 2 of the Notification No.21/86-CE dated 25/03/1986 which reads as follows: The exemption contained in this notification shall be applicable only to the?. said goods in respect of which, - (i) the supplier of the raw materials or semi-finished goods avails of the credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority in his finding has observed as follows: "In the case of Desh Rolling Mills Vs. CCE, Delhi (2000 (122) ELT 481 (Tribunal) it was held that Notification No.214/86-CE provides for exemption to the goods manufactured in a factory as a job work and used in or in relation to the manufacture of final products on which duty of excise is leviable whether in whole or in part subject to the condition that the supplier of the raw material give an undertaking to the jurisdictional departmental authorities that the goods shall be so used and also produces evidence that the goods have been actually so used. Accordingly, the matter was taken up with the supplier of the raw material by the Jurisdictional Central Excise authority viz. In c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that even though the samples were drawn contrary to law, the appellants would be estopped because their representative was present when the samples were drawn and they did not object immediately. This is a completely perverse finding both on fact and law. On fact, it has been more than amply proved that no representative of the appellant was, in fact, present at the time the Customs Inspector took the samples. Shri K.M. Jani who was allegedly present not only stated that he did not represent the Clearing Agent of the appellants in that he was not their employee but also stated that he was not present when the samples were taken. In fact, therefore, there was no representative of the appellants when the samples were taken. In law equally t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat? the aspect of undervaluation has not been considered by the Tribunal at all. Grievance would have merited acceptance if the ultimate exercise would have benefited the Revenue by collection of duty in the coffers of the exchequer. In the facts of the present case, admittedly no such benefit accrues to the exchequer. In the circumstances, if the Tribunal has chosen not to determine an academic issue, it is not possible to state that any legal infirmity exists in the impugned order of the Tribunal. 3.5 The appeal against the said decision of Hon'ble High Court has been dismissed as time barred by the Hon'ble Supreme Court. He also relied on the decision of the Hon'ble Supreme Court in the case of Nirlon Ltd., Vs. CCE, Mumbai 2015-T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Alstom T&D India Ltd., Vs. CESTAT, Chennai 2015 (316) ELT 362 (Mad.). He particularly relied on para 8.1 & 8.2 of the said judgement which reads as follows: 8.1 The second plank of the argument raised by the learned counsel for the appellant is that consequent to introduction of Section 11AA by the Act with effect from 8-4-2011, interest on delayed payment of duty is payable where such payment is made voluntarily or after determination of duty under Section 11A of the Act and inasmuch the provision of Section 11AA of the Act did not read in the same manner as that of Section 11AB of the Act, as it stood during the relevant assessment years, in a case where the assessee had voluntarily made payment, the question of interest on delayed p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to reorganise all the different sub-sections of Section 11A and to present the scheme of that section in a more coherent and readable form." 5. Learned Advocate for the appellant argued that on perusal of the Order-in-original clearly shows that they were persuaded by the Revenue to pay duty and they have not paid they duty voluntarily. He further argued that they clearly submitted in their letter dated 11/12/2007 addressed to the Superintendent, Central Excise that no credit was fall at the Kutch unit and this assertion of there have not taken any credit, the question of demand of duty and interest does not arise. 6. I have gone through the case records and the submissions made by both sides. It is noticed that primary question to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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