TaxTMI 
TaxTMI 
2010 (7) TMI 406
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....apper/Roller/Cartridge Bearings classifiable under Chapter Heading 8482.00 of the First Schedule to the Central Excise Tariff Act, 1985. In the course of audit, it was revealed that the appellants had cleared Bearings Axle Box without payment of excise duty and education cess amounting to Rs. 22,49,354/- supplied to M/s. BEML during the period from November, 2004 to June, 2005 and had sought to claim exemption under Notification No. 63/95-C.E., dated 16-3-1995. While contending that the appellants were not entitled to avail the benefit of the said Notification, show cause notice dated 25th November, 2005 came to be issued to the appellants which was contested by the appellants without any success as the claim in that regard was rejected by the adjudicating authority by its order dated 28th April, 2006. Being aggrieved, the matter was carried in appeal before the Commissioner (Appeals) who by its order dated 30th November, 2006 dismissed the appeal. The appellants, therefore, preferred appeal before this Tribunal being Appeal No. E/611/07 which came to be disposed of on 19th April, 2007 by setting aside the order passed by the Commissioner (Appeals) and remanding the matter to the a....
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....ly, 1992 relates to Notification No. 184/86 and it cannot be applied to the Notification in question which is different from the Notification No. 184/86. As regards the letter dated 7-11-2003, the learned DR submitted that, the Commissioner has no authority to extend the benefit of any Notification beyond the scope of the Notification itself. Since Trade Notice did not relate to the Notification in question, according to the learned DR no fault can be found with the impugned order for not extending the said benefit in terms of the said Trade Notice to the appellants. 6. As regards the first contention that the issue, as to whether the appellants is a job worker or not and that the finding in that regard was already given by the Commissioner (Appeals) and is binding upon the Department and the authorities below could not have gone beyond the said finding, it is to be noted that the order dated 30th November, 2006 passed by the Commissioner was subject matter of appeal before the Tribunal in Appeal No. E/611 of 2007. The Tribunal while dealing with the said order held that, "Therefore, the impugned order is set aside and the matter is remanded to the adjudicating authority f....
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....peruses the Notification No. 63/95-C.E., dated 15th, March 1995, as amended from time to time, it would disclose that the same grants exemption to the goods specified in column No. (2) of the table annexed to the said Notification and falling under the Schedule to the Central Excise Tariff Act, 1985 as per the conditions specified in the corresponding entry in column No. (3) of the table of the said Notification from the whole of the duty of excise leviable thereon as specified in the said Schedule and the additional duty of excise leviable thereon under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 on the goods specified against serial No. 1 of the said table. The appellants were claiming exemption with reference to serial No. 2 of the said table. Serial No. 2 of the said table reads thus : S. No. Description of goods Conditions (1) (2) (3) 1. xxxxxx xxxxxxxx 2. All Goods If manufactured by the following units and are for supply to the Ministry of Defence for official purposes : (i) Hindustan Aeronautics Limited. (ii) Bharat Electronics Limics (iii) Bharat Dynamics Limi....
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....on for exemption of any tax liability or duty liability is issued with certain specific purpose. Unless the concerned Ministry or the Board comes out with necessary instructions that the Trade Notice, which is issued in relation to the exemption granted under particular provision, would also apply for some other Notification also, it would not be appropriate for the authorities acting under the said Act to enforce the duty liability arising under the said Act to extend the meaning of such Trade Notices and apply the same to a different situation arising under different Notification. 12. At this stage, the learned advocate for the appellants drew our attention to the decision of the Tribunal in the matter of Sujan Industries v. Commissioner of Central Excise, Mumbai-IV, reported in 2007 (220) E.L.T. 161, therein the Tribunal had referred to two Board's Circulars, namely, Circular No. 5/92 dated 19th May, 1992 and another letter from the Ministry of Finance vide F. No. VI/16/04/03 dated 7-11-2003, had sought to extend the benefit of the Notification No. 63/95 to the appellants in the said case on the ground that there is no dispute that the goods manufactured by them had bee....
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....ovember, 2003 by the Commissioner to the Executive Director of M/s. BEML is concerned, the same reads as under : "Please refer to your representation No. CA/05/463/2003 dated 9-10-2003 to the Chief Commissioner of Central Excise and Customs, Bangalore Zone, Bangalore, on the above subject. Based on your letter No. MDS/121/VI/KGF/0644 dated 13-12-2002 addressed to M/s. HAL and copy endorsed to this office, the Chief Commissioner of Central Excise, Bangalore Zone, Bangalore, has clarified that the benefit of Notification 63/95 will be extended to all job workers and vendors who supply inputs used in the manufacture of Finished Goods supplied to Ministry of Defence. The concerned Jurisdictional Deputy Commissioners have been instructed to extend the benefit under the Notification 63/95 to all job workers and vendors of the units supplying goods to the Ministry of Defence under the said Notification." 16. On the face of it, letter does not refer to any Circular or instructions issued by the Board or any letter of the Ministry to the Government of India. Apparently, the extension of benefit of Notification No. 63/95 has been sought to be given to the job workers and vendo....