1996 (7) TMI 267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, Consultant, for the Appellants. Shri M. Jayaraman, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  In all these appeals benefit of nil rate of duty on goods claimed to be agricultural implements has been denied to the appellants. Hence these appeals. 2. Appeal No. E/1895/87-B1 relates to question of classification and does not involve any duty demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... admittedly been issued and short payment is indicated only in RT 12 by way of Annexure attached to RT 12. The RT 12 indicates, under assessment memorandum, the total amount of short payment with remarks (for details see Annexure). The Hon'ble Apex Court in the case of Collector of Central Excise v. Kosan Metal Products Ltd., as reported in 1988 (38) E.L.T. 573 (SC) held :- "3. The main questio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on the ground of short-levy or non-levy of payment of excise duty is proposed to be made. The Hon'ble Apex Court observed that in Gokak Patel Vokkart Ltd. v. Collector of Central Excise, Belgaum - 1987 (28) E.L.T. 53 (SC), the Apex Court had held that provisions of Section 11A(1) and (2) of the Central Excises and Salt Act, 1944 make it clear that the statutory scheme is that in the situations co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dras. 9. The Ld. Consultant submits that while Collector (Appeals) gave them relief in regard to two items i.e. spade and pick-axes, they had demanded relief not only on these items but number of other items and no finding has been given by Collector on these items. The relief claimed was that all these items were agricultural implements and were eligible to assessment to nil rate of duty ....