2000 (2) TMI 504

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Singh, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - This issue involved in this appeal filed by M/s. Gujarat Aluminium Extrusions Pvt. Ltd. is whether the excise duty is payable on aluminium ingots and waste & scrap manufactured and cleared by them to M/s. Gujarat Casting Corporation (G.C.C.). 2. Shri K.K. Anand, Learned Advocate, submitted that both Appellants an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submitted that in view of the judgment of the Apex Court, in the caseof C.C.E., Baroda v. M/s. Cotspun Ltd. - 1999 (113) E.L.T. 353 (S.C.) no demand of excise duty can be made for the period prior to the issue of show cause notice. 3. Countering the arguments, Shri M.P. Singh, learned D.R., submitted that the Appellants did not manufacture the goods in Casting Section as these admittedly wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication list has been approved under Nil rate of duty as the impugned products were not even mentioned in the classification list. 4. We have considered the submissions of both the sides. We find from the impugned Order that the Collector (Appeals) has given a clear findings that "On their own admission, the appellants and M/s. G.C.C. were two separate legal [entities] M/s. G.C.C. were charg....