TaxTMI 
TaxTMI 
1983 (3) TMI 180
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....S. Dilipsinhji, Member (T)]. - This is an appeal filed by the Addl. Collector of Central Excise Bombay-II against the Order No. V-2(15AA) 1736/79, dated 22-5-1982 passed by the Appellate Collector of Central-Excise, Bombay. M/s. Hico Products Pvt. Ltd., Khopoli have also filed a cross objection No. 1/83 dated 17-1-1983 in this case. Shri Pattekar has argued on behalf of the Addl. Collector of Ce....
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....by M/s. Hico Products Pvt. Ltd. they have entered rate of duty as 12% against both the items and if it had been their intention to claim the benefit of Notification No. 101/66 they should have specifically asked for this benefit in the classification list. He has, therefore, submitted that the order of the Appellate Collector of Central Excise is wrong and that the same be set aside and the Order ....
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....was added to permit a manufacturer to take proforma credit of goods manufactured by him and used captively in his own factory. He has also pointed out that the Addl. Collector's appeal is time-barred. He has ventured to suggest that this appeal has been filed for delaying the payment of the amount of refund due to M/s. Hico Products (P) Ltd. under the order of the Appellate Collector of Central Ex....
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....emoval of Difficulties Order, 1982. Accordingly, we proceed to consider the same on merits. We find that the Appellate Collector's decision to hold that both D.B.S.B. and Acid Slurry are classifiable under the same Item 15-AA and that therefore no further duty is leviable on Acid Slurry when the same is produced out of D.B.S.B. is correct. In that case, we hold that duty should not have been paid ....