9911796707
TMI Blog2003 (9) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... Vikas Nigam and has separate electricity connection granted by MPSEB. For entering into Plot No. 48, passage through Plot No. 49 is being used. The passage has been made on the de-registered area, and the said area is not included in area belonging to Plot No. 48 or Plot No. 49. 2. Appellant being manufacturer of explosives, is registered with Department of Explosives. In the Explosive licence issued by Department of Explosives, Plot No. 49 has been declared as support plant, which includes specifically designed vehicle known as Bulk Delivery Systems (BDS). BDS has three independent compartments, where three ingredients required for manufacture of explosives can be stored without being mixed during the time of transportation. The said veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l supplied and payments were made by M/s. NCL on the basis of such invoices. 5. The three ingredients are not used in pre-determined quantity for obtaining explosive by mixing, as requirement of blast varies from hole to hole depending on strata and bore hole depths. 6. Appellant in the year 1993-94, made representation before the Central Board of Excise Customs (hereinafter referred as CBEC), wherein they duly explained the geographical location of Plot Nos. 48 and 49, besides explaining the activities being carried out in the said plots. It was further explained that final mixing of three ingredients is carried out in the mines in the BMD vehicle. As a result of representation, made by the appellant and after due consideration, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to December, 1996, by invoking the extended period of limitation in terms of Section 11A of the Central Excise Act, besides the allegation of manufacture of Explosives at Plot Nos. 48 and 49, in view of Note 2 to Section VI of the Central Excise Tariff Act, Revenue alleged that appellant had recovered the amount of Central Excise Duty from the customer, i.e. Coal India Limited by representing on the invoice that excise duty is discharged. In the Show Cause Notice, the classification of Emulsion Matrix was also disputed and it was proposed to be classified as chemical product under Chapter 38 of the Central Excise Act. 10. The Commissioner, after hearing the parties and considering the material on record, vide the order impugned before us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise duty over and above the price of Bulk Explosive sold by them to M/s. CIL/NCL, Singrauli and the Central Excise duty so recovered was not paid to the Government Exchequer during the period 7th September, 1994 to December, 1996, the party had not paid Central Excise duty on the explosive manufactured and sold by them and they had not disputed the allegation of non-payment of duty. Therefore, on examination of the statements recorded and the defence replies submitted, he found that on 8-7-94, the appellants had written a letter to Shri J.B. Dasgupta, Additional Chief Materials Manager, Coal India Limited, Calcutta informing them that Central Excise Department had given the expected duty relief to them and, therefore, henceforth they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is classifiable as "Prepared Explosive/Bulk Explosive" under H. No. 3602 of Central Excise Tariff attracting relevant Central Excise duty. (iv) The exemption under Notification No. 182/87-C.E., dated 10-7-87 (as amended) and 63/95-C.E., dated 16-3-95 (as amended) is not available to M/s. Anil Chemical Industries Ltd., Waidhan and they are liable to pay the appropriate Central Excise duty as leviable on Bulk Explosives manufactured by them. (v) M/s. Anil Chemicals and Ind. Ltd. are hereby ordered to pay an amount of Central Excise duty to the tune of Rs. 8,03,72,796.00 (Rupees Eight Crore Three Lakhs Seventy two Thousand Seven Hundred and Ninety six only) leviable on the "Bulk Explosives/Prepared Explosives" manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice to the appellants. The supply of this letter and thereafter the option of the appellants to cross-examine the authors thereof and make their submission thereafter is necessary. For this purpose, the order is required to be set aside and remitted back for de novo adjudication. 12. During the de novo adjudication, it would be open to the appellants to take up such other issues and pleas as they opt, to defend the show cause notices. In that view of the matter, no determination on other related issues raised before us are being arrived at by us. The appeals are being remitted back to the original authority for de novo adjudication after setting aside the impugned order. 13. Ordered accordingly. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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