9911796707
TMI Blog2003 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993. Petitioners submit that they are dealing in the field of industrial explosives and allied technology. They are manufacturing explosives for nationalised coal fields for the purpose of blast. They are also manufacturing a wide range of products including paints, rubber chemicals, speciality chemicals, catalysts, pharmaceuticals, agro chemicals, seeds, etc. 3.It is submitted by the petitioners that they have the unit at Singrauli, District Sidhi. The SMS plant has two components. Support plant and bulk mixing and delivery vehicles (commonly known as Pump trucks). Internationally in order to increase the quality and potency of industrial explosives a new technology has been developed called bulk explosives. Initially in India Industria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed to drive energy from the engine of the vehicle itself to run above electrically. (iv) The Control Panels and meters providing the required levers to ascertain the propelled manufacturing of product at the site. 6.Manufacturing process of the petitioner unit is governed by a licence issued under the Indian Explosives Act, 1884 read with the Explosives Rules, 1983. 7.It is further averred that petitioner-company is not empowered under the licence to manufacture explosive at the support plant site since such plants are located in habitable areas. The vehicles brings back to the support plant the residual raw materials only and not explosives. The licence has now been converted into a certificate of Registration from 1992, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which it is contended that the prescribed procedure for clearance of such goods out of the manufacturing premises as envisaged under Central Excise Rules namely 9(1), 52A, 53, 173F, 173G and 226 has to be followed. The production of the goods has to be properly recorded in prescribed statutory records i.e. in R.G. 1 register and clearance of the same has to be effected under cover of G.P. 1 (under Rule 52A) on payment of Central Excise duty under Rule 9(1) before removal of the said goods from the manufacturing premises. In the registration certificate it has been declared by the petitioner that they will be manufacturing explosives at their factory premises as per ground plan submitted to the Central Excise authorities while seeking re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory without intimation to the Central Excise authorities and without following Central Excise Rules and procedure laid down in this regard. The clearance of the goods without recording its production and transportation without coverage of prescribed documents is not only against the 'interest of revenue' but a 'high security risk'. The intention of the petitioner is to avoid the payment at factory gate and the goods are brought back to the factory, for that there is a complete procedure prescribed under the Central Excise Rules. 10.Shri Vivek Tankha, learned Senior Counsel appearing for the petitioners, has submitted that in various states different procedure for assessment is being adopted. He has submitted that in certain States the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is for the petitioner to submit the representation as provided under Section 37B. 12.The provisions of Section 37B of the Central Excise Act, 1944, makes it clear that Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and directions to the Central Excise officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board. 13.I find that pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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