1991 (12) TMI 181

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....lants, for destruction of refuse of excisable goods received under Rule 192 of the Central Excise Rules and the other one dated 16-12-1986 permitting them to destroy the refuse of excisable goods on payment of duty. 2. The appellants, manufacturers of tractors and parts thereof had been availing the facility of Chapter X Procedure extended vide Notification issued in respect of parts received by them for O.E. use. Some of the parts received vide Rule 192 however were "refused" and the appellants were entitled to destroy them by following the procedure of Rule 195. In the year 1971, an issue however arose as to whether such refuse could be disposed of under Rule 195 with or without payment of duty and after a protracted correspondence, ho....

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.... goods on payment of duty. The appellants, vide their letter dated 9-12-1986 informed the Assistant Collector that the goods had to be destroyed and there was no question of clearing them on payment of duty and the Assistant Collector vide the letter/order dated 16-12-1986, permitted destruction on payment of duty thereon. The appellants, thereupon, preferred appeal before the Collector (Appeals), who, virtually reiterated the observation by the Assistant Collector and endorsed the same and rejected the appeal. 3. Heard Shri P. Sreedharan, for the appellants and Mrs. Lipika Majumdar, the Ld. SDR, for the Department. 4. Initially Shri Sreedharan submitted that, as per the impugned orders, their duty liability was to the extent of Rs. 4....