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TMI Blog2007 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ption - E/397/2006 - 982/2007 - Dated:- 8-8-2007 - [Order per : P.G. Chacko, Member (J)]. - In adjudication of a show-cause notice which invoked the extended period of limitation, the Commissioner of Central Excise demanded duty of over Rs. 62 lakhs from the appellants in respect of weld mesh (chain links) cleared to poultry farms during the period from 1-4-2001 to 18-12-2002. He also imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial-supplier in or in relation to the manufacture of specified goods exempted under SSI Notification and that, in the event of the goods not being so used, the raw material-supplier shall pay duty of excise leviable thereon but for the exemption contained in the Notification (No. 83/94-C.E.). In the present case, it is not in dispute that the chain links were specified for the purpose of SSI exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has no case that the goods supplied by the appellants to the farms were not used in the manufacture of specified excisable goods. Its only objection seems to be that the process did not take place in a "factory". Learned counsel for the appellants has submitted that, in terms of Section 2(e) of the Central Excise Act, any place where manufacture of excisable goods or any part of such proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir substantive claim to be entitled for the benefit of Notification No. 83/94-C.E. ibid. The only question which remains to be addressed is whether this claim could be defeated on the procedural ground that any undertaking of the poultry farmers was not produced before the Assistant Commissioner having jurisdiction over the appellant's factory. The Notification stipulated that the raw material-sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, any undertaking by them to pay duty of excise also has become an insignificant formality. In the circumstances, it would be grossly unjust to deny the benefit of the Notification to the appellants on the ground of non-production of poultry farmer's undertaking to the proper officer having jurisdiction over the appellant's factory. Exemption from payment of duty, granted by the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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