9911796707
TMI Blog2007 (9) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Committee on Disputes for or pursuing this appeal. 2. The challenge is against demand of duty of over Rs. 4 crores on ferrous and non-ferrous waste and scrap cleared by ICF during the period from 18.- 5-1995 to 31-7-1998. The demand is consequential to denial of the benefit of Notification No. 89/95-C.E., dated 18-5-1995 to the assessee. This Notification exempted waste, parings and scrap arising in the course of manufacture of exempted goods and falling within the Schedule to the Central Excise Tariff Act, 1985, from the whole of the duty of excise leviable thereon. The proviso to the Notification reads thus "provided that nothing contained in this Notification shall h apply to waste, parings and scrap cleared from a factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom payment of duty in terms of S.No.16 (i) of the Table annexed to Notification No. 62/95-CE dated 16-3-1995 (as amended). The appellants have also resisted the demand of duty on the ground of limitation. It is submitted that all the relevant facts were very well within the knowledge of the department. It is submitted that a similar demand for the period March, 1994 to March, 1995 had been settled under the Kar Vivad Samadhan Scheme on 5-2-1999 as evidenced by the relevant certificate issued by the Designated Authority under Section 90(1) of the Finance (No. 2) Act, 1998. In terms of such settlement, ICF paid duty of over Rs. 39 lakhs determined under the said provision by the Designated Authority. That payment was on waste and scrap which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 thereon by any other Notification issued under sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 or sub-section (1) of Section 5A of the Central Excise Act, 1944. It is not in dispute that coaches, coach components and containers, all falling under Chapter 86 of the Central Excise Tariff Schedule were exempt from payment of duty under S.No. 16 (i) of the Table annexed to Notification No. 62/95-C.E. ibid during the material period. Erroneous payment of duty on any such goods would not r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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