9911796707
TMI Blog1991 (6) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... ion appears to be the show cause notice issued on 6-5-1988 by the Superintendent of Central Excise, Tuticorin Range, calling upon the petitioners to show cause to the Assistant Collector of Central Excise, Tuticorin Division, Tuticorin as to why the duty amount of Rs. 7,79,36,583.58 Ps. (DED Rs. 7,55,61,319.00 + SED Rs. 23,75,264.38) should not be demanded from them under Rule 9(2) of Central Excise Rules, 1944 read with Section 11A of Central Excise Act, 1944 and why a penalty should not be imposed on them under Rules 210 and 713 of Central Excise Rules, 1944. 3. The learned counsel for the writ petitioner submits that the Customs, Excise and Gold (Control) Appellate Tribunal, Delhi, in Punjab National Fertilizers & Chemicals Ltd. v. Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o are dealing in the market having their identity as such. Section 3 of the Act enjoins that there shall be levied and collected in such manner as may be prescribed duties of excise, on all excisable goods other than salt which are produced or 'manufactured' in India. 'Excisable goods' under Section 2(d) of the Act means goods specified in the Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt. Therefore, it is necessary, in a case like this, to find out whether there are goods, that is to say, articles as known in the market as separate distinct identifiable commodities and whether the tariff duty levied would be as specified in the Schedule. Simply because a certain article falls within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as crude products, impure product, ammonia soda, etc. These various names bringing out the impure and crude character of the impugned product itself is indicative of the fact that it is not known in the market as Sodium Bicarbonate. In fact all the technical literature brought on record clearly envisages that the normal method of production of Sodium Bicarbonate is from Soda Ash which is the finished product of the appellant. Another important fact has also been mentioned in the appeal memorandum that while Soda Ash has a market price of Rs. 3,000/- per tonne, the Sodium Bicarbonate has a market price of Rs. 6000/- per M.T. It would be absurd to think that intermediate product would be costlier than the finished product which emerges out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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