1993 (12) TMI 134

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.... under the proviso to Section 11-A of demanding duty short-levied beyond six months; and (ii) whether the product Madhur T.V. was entitled to the concessional rate under Serial No. 18 of Notification No. 87/89-C.E., dated 1-3-1989. 2. As regards the second issue the stand of the Department is that the T.V. was combined with a sound recording/reproducing apparatus, namely, stereo cassette recorder. The plea of the appellant is that the said cassette player was merely supplied free along with the T.V. but could function independently and was not 'combined' with the T.V. 3. The learned Advocate handed over written propositions in support of the two pleas which are reproduced below for facility of reference : "An Additional Collector c....

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.... Board (Dated 30-12-1985) can be used to ascertain the correct exposition of amendment law dated 27-12-1989 which is contemporary and not the one (dated 7-4-1989) which was issued by the Board 2½ years after the amendment. CASE-LAWS 1. AIR 1981 SC 1922 in the case of K.P. Varghese v. ITO (para 11) 2. 1988 (38) E.L.T. 564 (SC) in the case of CCE v. Andhra Sugar Ltd., (para 5) 3. 1988 (38) E.L.T. 741 (SC) in the case of CCE v. Park Export Pvt. Ltd. (paras 11 and 15). (F) PROPOSITION A legal fiction is created for some definite purpose and therefore must be limited to that purpose and should not be extended beyond that limit. CASE-LAW 1. (1985) 155 ITR 711 (718) SC in the case of CIT., Kanpur v. Mother India Refr....

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....re combined with another, they have both those qualities or features. 2. DICTIONARY MEANING OF THE WORD 'COMBINED' ON PAGE 412 IN THE WORD BOOK DICTIONARY VOLUME ONE A-K PUBLISHED BY WORLD BOOK. INC. COMBINED joined together, united, done by groups, persons, or things acting together. 3. Words & Phrases Permanent Edition Vol. 7A published by St. Paul. Minn. West Publishing Co. COMBINED The word "Combined" means jointly, (page 368) 4. During the hearing the sample of the Stereo Cassette Recorder was played to demonstrate that it could function independently. 5. Learned JDR produced a letter from the concerned Asstt. Collector which stated that the sample now produced was not the same which was cleared during the relevant pe....

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....ept., 1990, 4 Colour T.V. 'Madhur' model were cleared vide gate-pass Nos. 362 to 365, as consigned to four individual customers in Delhi. Simultaneously a gate-pass was issued on the same day in the name of M/s. MEC India Ltd. for 4 cassette players. However, the motor vehicle used to transport the T.V.s as well as the cassette players, was the same. It is obvious that cassette players never reached M/s. MEC India Ltd.'s Head Office in New Delhi and were only consigned on papers. The cassette players were actually evidently supplied to the Individual customers alongwith the 'Madhur' model T.V. There are numerous such examples, in fact, where all the cassette players appeared to have been supplied direct to the consumers had never reached th....