1996 (10) TMI 329

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....the Respondent. [Order per : Justice U.L. Bhat, President]. - Respondent engaged in the manufacture of Motor Vehicle parts and I.C. Engines under erstwhile Tariff Item 68 was purchasing inputs under erstwhile Tariff Item 16 and bringing the same to the factory following Chapter X Procedure without payment of duty. Respondent was from time to time obtaining permission from the proper officer ....

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....er Rule 196 or Rule 196A of the Central Excise Rules, 1944. Assistant Collector thereupon issued a fresh show cause notice under Rule 196A of the Rules, with allegations similar to those in the earlier show cause notice. Respondent resisted the notice. However, the Assistant Collector confirmed the demand. Collector (Appeals) set aside the order holding that the demand was not sustainable under Ru....

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.... have been lost or destroyed by natural causes or by unavoidable accident during transport or during handling or storage. The rate of duty and tariff valuation, if any, applicable to such goods shall be the rate and tariff valuation in force on the date of removal in case of actual removal, on the date on which the goods were received in the applicants' premises, in case of loss of goods in transi....

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....pen to the receiver of the inputs to return the same to the original manufacturer or clear the goods for export. The Rule makes it clear in case of removal by approval, the rate of duty and valuation, if any, would be, as on the date of actual removals. Respondent has paid duty at the rate of duty applicable to the goods on the date of removal. Tariff valuation was not applicable to these goods. R....