9911796707
TMI Blog1997 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal are essentially findings of fact. They are based on evidence and cannot be regarded as perverse. Appeal dismissed. - 1953 of 1990 - - - Dated:- 27-8-1997 - Suhas C. Sen and K.T. Thomas, JJ. [Judgment per : Suhas C. Sen, J.]. - The facts of this case have been summarised by Customs, Excise Gold (Control) Appellate Tribunal (CEGAT). The appellant-Company manufactures railway overhead equipment and fittings for electric traction falling under Item 68 of the Central Excise Tariff. According to the Department, the Central Excise Officers visited their factory on 1-8-1983 on the basis of intelligence report that the appellants are manufacturing railway overhead equipment and fittings and were removing the same without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay duty on the amount in excess of Rs. 30 lakhs and also that their clearances of value of Rs. 42,06,178/- during 1982-83 had to pay duty without any exemption as the clearances during preceding financial year 1981-82 had exceeded Rs. 30 lakhs. A show cause notice was accordingly issued on 2-12-1986 and after considering their reply thereto and hearing them in the matter, the Collector of Central Excise, Calcutta-I upheld the demand of duty in the sum of Rs. 4,29,660.20 p. and also imposed penalty in the sum of Rupees One lakh under Rule 173Q of Central Excise Rules, 1944. 2. The appellant-Company went up in appeal to the Tribunal. The Tribunal upheld the order of the Collector but insofar as the quantum of demand was concerned while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the appellant on a decision of this Court in Vasantham Foundry v. Union of India and Others, 1997 (94) E.L.T. 32 (S.C.) = (1995) 5 SCC 289 where it was held that iron castings in its solid form must be treated as "cast iron" for the purpose of Section 14(iv) of the Central Sales Tax Act. It was further held that "cast iron casting" in its basic or rough form must be held to be "cast iron". But if thereafter any machining or polishing or any other process was done to the rough cast iron casting to produce something else, these could not be treated as cast iron castings in its primary or rough form. 5. In the instant case, the finding of fact is that the appellant after casting was done, carried out various post-casting operations su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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