1987 (2) TMI 176

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....ise Tariff on 22,714 Kgs. of single bare aluminium wire above 10 SWG valued at Rs. 3,37,355.60 cleared from their factory without payment of duty under Rule 50 of Central Excise Rules, 1944 during the period from 30.11.1977 to 31.5.1978. The notice demanding the duty was issued by the Superintendent of Central Excise, MOR IX, Calcutta VII Division vide Notice No. 69 dated 31.5.1978. The demand was confirmed by the Assistant Collector of Central Excise, Calcutta VII Division by his order-in-original No. 13/33-B/DD/78 dated 29.1.1979 and the said order was upheld by the Appellate Collector in the impugned order. 2. We have heard the arguments of Shri Prem Nath Mehra for the appellants. He has argued that in the classification list fil....

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....o be of electrical grade; the decision of the lower authorities was arbitrary. Shri Mehra has relied on the decision of this Tribunal reported in 1983 E.L.T. 2358 (Rayalaseema Cable Corporation, Cuddapah v. Collector of Central Excise, Hyderabad) in support of his contention that bare aluminium wire of 10 SWG and less does not fall under Tariff Item 33-B of Central Excise Tariff. 3. The learned S.D.R. has stated that the aluminium wire in question was of electrical grade. He has, however, stated that he does not have test report or any other evidenced to show that the goods were of electrical grade. 4. From the arguments of Shri Mehra two main questions arise for determination, viz.; - (i) Whether the Superintendent of Central Exci....

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....tral Excise in this case. 6. So far as the second point of para 4 above is concerned, we find that in the memorandum of appeal filed before the Appellate Collector the appellants raised the points that :- (i) In the adjudication order dated 29.1.1979 the Assistant Collector did not discuss the reasons which necessitated re-classification of the product; and (ii) There was no test report or authoritative opinion to show that single bare aluminium wires above 10 SWG as removed from the factory during the period from 30.11.1977 to 30.5.1978 were of electrical grade. In the impugned order, the Appellate Collector has not given any findings on the second point. In reply to a query from the Bench the learned Senior Departmental R....