1995 (9) TMI 164

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....that the appellants had submitted duty paying documents but the learned Collector did not take them into account and did not consider their plea effectively. The learned Counsel also argued that it was stressed that the whole demand was time-barred and the demand was not maintainable but no order has been passed on this issue. The learned Counsel therefore, prayed that the order of the Tribunal may be recalled and modified or direction may be given to whom it has been remanded for looking into these points. The ld.Counsel also submitted that the above issues were argued at length at the time of hearing of the appeal but no decision was given; that as the case has been remanded to the adjudicating authority to examine the maintainability of ....

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....al Excise has observed that re-rollable scrap used in the manufacture of M.S. round bars has arisen out of breaking up of old ships. He has held that the ship breaking unit did not pay Central Excise duty on the re-rollable scrap under Central Excise Tariff Item 25 and hence the entire quantity of such scrap supplied by these two ship breaking units is clearly identifiable as non-duty paid stock for the purpose of Notification No. 208/83-C.E., dated 1-8-1983. Accordingly, he has demanded Central Excise duty on the M.S. round bars in question. The Collector (Appeals) has held that in so far as the inputs have paid duty under the Customs Tariff Act, they are clearly recognisable as duty paid stock. He has, therefore, set aside the order of th....

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....ntral Excise Tariff. Therefore, the inputs are clearly recognisable as non-duty paid for the purpose of this Notification. The condition laid down in the proviso to the aforesaid notification is not therefore, fulfilled. Hence the benefit of notification is not applicable to the M.S. round bars manufactured by the appellants out of the inputs supplied by M/s. Vizag Shipping & Metal Processors and M/s. Ushodaya Shipping Pvt. Ltd., Vizag. The inputs supplied by these two suppliers out of ship breaking do not stand on the same footing with the other inputs purchased from the market. There is no material before us to hold that the inputs purchased from the market are identifiable as non-duty paid, whereas the inputs supplied by the above two su....