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TMI Blog1990 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... suant to the order bearing No. 212/83-C of the Tribunal and from giving effect to or acting in terms of or taking any steps in terms of the notice bearing Nos. V-14(15)72-CE/WB/75/Pt.II/15680-C dated 24th August, 1983 issued by the Collector, Central Excise, West Bengal, Calcutta, being Annexure 'I' to the petition, with a further prayer on the same count for issuance of a writ of prohibition proh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, 1964 to September, 1974 and 59 tonnes during the period October, 1974 to September, 1975, should be levied to duty under Item 14(1)(5) of the Central Excise Tariff. By its order dated 30th June, 1979 the Board, however, remanded the case to the Collector to take a fresh decision after making detailed enquiries about the use to which the precipitated chalk was put. 3. Subsequently, however, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Collector of Central Excise, Meerut v. Searsole Chemicals Ltd., -1985 (21) E.L.T. 343, as also in the case of Collector of Central Excise, Rajkot v. Madhu Chemicals, Bhavnagar -1986 (23) E.L.T. 166 and in the case of Collector of Central Excise, Jaipur v. Oriental Products (P) Ltd., -1987 (28) E.L.T. 147 had held that precipitated chalk is eligible-to the benefit of end-use. As a matter of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted, in my view, no further useful purpose shall be sub-served in remitting the matter back to the Tribunal, more so by reason of the specific finding of the Tribunal. 7. In this context reference to the Show Cause Notice ought to be made at this juncture. The Show Cause Notice expressly provides as follows : "Ground on which the aforesaid amount is proposed to be recovered. The factory M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able as "Pigments, colours, paints and enamels not otherwise specified falling under T.C. 141(5). In view of the above, and usage, marketability etc. the product is treated as excisable and falling under T.C. 141 (5). As such the duty liability of the products vests from the date of its manufacture and hence the demand." 8.On the wake of the finding of the Tribunal and on the wake of the accepta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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