1993 (11) TMI 128

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....espondents. [Order per : K. Sankararaman, Member (T)]. - Shri P.K. Das, learned Counsel for the petitioners states that the demand of duty has been raised against them under the orders of the Assistant Collector of Central Excise, Calcutta 'H' Division which was upheld by the Collector of Central Excise (Appeals) which is now impugned by them before the Tribunal. The said demand is with referen....

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....lained that they receive the Regulators from their suppliers at the rate of Rs. 21.90/-. Though the duty paid thereon was at 5% they took credit of Rs. 2.19 at 10% rate. When they cleared such Regulators along with the Fans for supplies to DGS & D, they indicated their separate price as Rs. 27.30/-. They paid duty at 5% amounting to Rs. 1.35/-, as they are also eligible for small scale Industry. T....

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.... quantum of losses. He pleaded for grant of stay. 4. Shri N.K. Mondal, learned Departmental Representative replied to the arguments advanced by Shri Das, learned Counsel. He strongly supported the impugned order and stated that the provisions of Rule 57F(l)(ii) fully cover the present case. The Regulators are only supplied along with the Fans and cannot be taken to have been used in the manufactu....

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.... these conflicting decisions, the West Regional Bench has referred the case of Bajaj Auto Ltd, v. Collector a/Central Excise, Pune to the Honourable President of the Tribunal for referring the case to a larger Bench. Their Order No. 1938/93-WRB dated 11-10-1993 refers in this connection. In a recently reported decision, [1993 (68) E.L.T. 258] the North Regional Bench has held that floor-mats speci....