1994 (9) TMI 156

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....gat, SDR, for the Respondents. [Order]. - This appeal arises out of the Order No. 13/CE/ADC/92, dated 28-2-1991 passed by Additional Collector of Central Excise, Chandigarh. 2. The facts in brief are that the appellants received 39178 Electron guns between 28-2-1990 to 5-3-1990. Out of which 16378 electron guns were found unfit for use in the factory and these were cleared as such on reve....

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....ubmitted that proof of corelation was submitted to the Additional Collector as all the electron guns were cleared with gate pass under which duty was originally paid. Learned Advocate also drew my attention to the certificates from Supdt., Central Excise, Ghaziabad certifying that the original suppliers have not taken credit of duty against gate pass 0016 dt. 17-4-1990 and that 2000 pieces of elec....

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....r In-charge of the original manufacturer of electron guns would clearly establish co-relation. Electron guns after repair and reconditioning have been supplied to the appellants under Rule 173H without payment of duty. This would not have been possible if there had been no co-relation. The Additional Collector in fact has not examined these aspects and proceeded mainly on the ground that prior per....