9911796707
TMI Blog1993 (10) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... s, manufactured by them, are in fact, vacuum brake hoses and are supplied to the Railway Authorities for the purpose of functioning as vacuum brake or as parts thereof. In fact, the petitioner-Company is registered with the Railway Authorities, inter alia, for supply of vacuum brake hose pipes. According to the petitioners, there are limited suppliers of vacuum brake hose pipes to the Railways in the country. Of the 11 such suppliers, most are Small Scale Industry and are by virtue thereof exempted from payment of Excise Duty. The petitioner Company is not a Small Scale Industry. One of the rivals of the petitioners in this trade, called M/s. Rubber Products Pvt. Ltd., is also not a Small Scale Industry. M/s. Rubber Products Pvt. Ltd. carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. It appears from the judgment that the order of the Appellate Collector had been appealed from by the respondent-Authorities before the Tribunal; but the Tribunal dismissed the appeal preferred by the Excise Authorities on the ground that it was barred by Laws of Limitation. 3. Coming to know of the decision of the Appellate Collector from the reported judgment of the Bombay High Court, the petitioners filed a revised classification list before the Assistant Collector and prayed for re-classification of the vacuum hoses manufactured by them under sub-heading 4009.99. The decision of the Bombay High Court was referred to by the petitioners. 4. In my view, there can be no doubt that the Excise Authorities in Bengal are found to act in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vacuum hoses manufactured by M/s. Rubber Products Pvt. Ltd. The observation of the Assistant Collector appears to be somewhat contradictory to his own finding in paragraph 2 of the impugned order. However, in my view, the question should be resolved finally by the fact finding Appellate Authority. 6. Accordingly the writ application is disposed of by granting liberty to the petitioners to prefer an appeal before the Appellate Authority from the impugned order dated 22nd July, 1993 passed by the Assistant Collector. As the matter has been pending adjudication before this Court, the question of limitation does not arise. 7. The Appellate Authority will only consider whether indeed the petitioner's vacuum hoses are the vacuum brake ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioners in favour of the Collector of Central Excise, Calcutta-II, Collectorate, must be of a Nationalised Bank and must be kept renewed by the petitioners pending disposal of the matter by the Appellate Collector. The Bank Guarantee must also contain a clause to the effect that in the event the petitioners fail to renew the Bank Guarantee, the Bank will of its own and forthwith deposit the entire guaranteed amount with the Collector of Customs. 12. In the event the Appellate Collector decides against the petitioners, no steps will be taken to enforce the Bank Guarantee for a period of 2 weeks from the date of such decision. 13. There will be no order as to costs. 14. All parties concerned including the Appellate Collector and the Bra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
