2000 (7) TMI 342

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....t. Shri Sudhir Malhotra, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The Revenue has filed the present appeal against the order-in-Appeal No. 305/CE/CHD/2000, dated 7-2-2000 passed by the Commissioner (Appeals), Chandigarh setting aside the demand confirmed by the Assistant Commissioner holding that the central excise duty is required to be paid only at o....

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....Respondents had cleared the castings after undertaking the process of shot blasting, chipping, grinding etc., on payment of duty from their another concern. The learned D.R. further submitted that the duty is to be paid by the unit which manufactures the excisable goods; that under the various provisions of Central Excise Rules such as Rules 9 & 49, 173F and 173G the goods can be removed from the ....

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....rther processing and clearing on payment of duty: that they had cleared the goods under the statutory GP-1; that central excise duty is chargeable only once and that has been fully discharged by the proprietory unit at the time of clearance; that if duty is demanded from them then the credit of the same would be admissible under Rule 57E of the Central Excise Rules. The learned Advocate also submi....

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....l Excise Act, central excise duty is payable on the goods manufactured in India in such a manner as may be prescribed. The manner of payment is prescribed in the Central Excise Rules. Rule 7 of Central Excise Rules provides that every person who produces or manufactures any excisable goods shall pay the duty leviable on such goods. Further, Rule 9 provides that no excisable goods shall be removed ....