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TMI Blog1996 (7) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... chines which are excisable commodities. They are also repairing these machines may where brought back into the factory for refurbishing, to bring them back to their original factory quality. The details of which is not necessary for us to refer for the purpose of the disposal of the present petition. Earlier the petitioner made an application under Rule 173H of the Central Excise Rules since nothing was heard from the Collector, Central Excise, Meerut, hence the petitioner again submitted an application on 9-1-1992 for relaxation of the period of one year upto a period of five years on which the permission was granted within a relaxation of time limit from one year to five year. The petitioner thereafter filed an application on 2-12-1993 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly consumed; or (c) need to be re-made refined, reconditioned repaired or subjected to any similar process in the factory; or (d) cannot be transported due to circumstances beyond the assessee's control, such as, the suspension of booking on railways, no-availability of railway wagons or the breakdown of carriers; or (e) are required for test or for study of designs or methods of constructions : Provided that where such goods or parts thereof are required to be brought into the factory or warehouse of an assessee for any of the purposes specified in the clause (c) such goods or parts thereof shall be brought into such factory or warehouse within a period of one year from the date of their initial removal from the factory or wareho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s between defective compressors of same model and specification because of the large scale batch operation, it cannot be said that the re-assembled or repaired compressors were not in the same form as those brought into the factory nor could it be said that re-assembled or repaired compressors were commercialy distinct article as compared to the goods that were brought into the factory for repairs. It is hardly material if serviceable part of one, on re-assembly, go into the other and vice versa. Therefore, the appellants activity was one of repair/reconditioning/remarking which did not amount to manufacture of any new article and they are entitled to the benefit of Rule 173H." On the facts as spelt out from the impugned order and the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace the parts with new one. During this process it is not possible that a particular part of particular machines is fitted into that very machines. The petitioner purchases old machines not for repairment as the same is not given to the same customer but sells it to any one by the authority. 8. This inference drawn as stated in the counter-affidavit is without confronting to the petition. It is true that Rule 173H there is no specific reference of giving an opportunity. However the law is well settled in this regards. If any adverse inference is drawn fixing any liability on an assessee based on materials and points raised by the authorities, which was never confronted earlier then on the principle of fair play and principle of natural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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