9911796707
TMI Blog2003 (5) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... lets) received from M/s. Himachal Metal Industries; that the benefit of Notification No. 178/88 had been disallowed to them on the ground that they had not fulfilled conditions specified in the Notification; that the condition specified in the Notification is that the goods should be made from copper and articles thereof falling within Chapter 74 of the Schedule to the Central Excise Tariff Act on which the duty of excise leviable under the said Schedule or the Additional Duty leviable under the Customs Tariff Act, as the case may be, has already been paid. The learned Advocate, further, submitted that during the period in question the Central Board of Excise Customs has clarified that the expression 'duty has already been paid' in variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which they had claimed the benefit of Notification No. 178/88; that further the Appellants in their letter dated 9-6-94 in reply to the Department's letter dated 9-4-94, had informed the Departmental authorities about factual position and using the scrap obtained without payment of duty; that penalty under Section 11AC of the Central Excise Act cannot be imposed for the period prior to insertion of the Section 11AC in the Central Excise Act. 3. Countering the arguments, Shri V. Valte, learned Senior Departmental Representative, submitted that no evidence has been brought on record by the Appellants to show that the copper scrap was not kabbadi scrap, mainly of old utensils and the Commissioner (Appeals) had given a clear finding that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nil rate of duty. We agree with the learned Senior Departmental Representative that for the same reason the Trade Notice 49/93 issued by the Rajkot Collectorate will also not be applicable to the present matter. For want of material on record to show that the inputs in the present matter has suffered nil rate of duty, they are not eligible to draw any benefit from the Board's Circular or Rajkot Collectorate's Trade Notice. Accordingly benefit of Notification No. 178/88 C.E. is not available. We also do not find any substance in the submissions of the learned Advocate that demand is time barred as the fact has been brought to the notice of the Department only under their letter dated 9-6-94. We observe that the demand is confirmed to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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