TaxTMI 
TaxTMI 
2013 (12) TMI 218
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....s were availing the exemption under Notification No. 119/66-C.E., dated 16-6-1966 which exempted copper wire bars, copper wire rods, etc., from whole of the duty of excise if made from virgin copper in crude form on which Central Excise duty or Additional Custom duty as the case may be, had been paid. The appellant before availing this exemption filed classification list and the same was approved by the jurisdictional Assistant Commissioner. Subsequently, the department was of the view that copper wire bars cannot be treated as virgin copper in crude form and hence copper wire rods made out of copper wire bars would not be eligible for exemption under notification No. 119/66. On this basis, two show cause notices, SCN dated 29-7-1983 for de....
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....opper wire bars, as the rate of duty on copper wire rods as well as copper wire bars was the same i.e. Rs. 3000/- P.M.T. On appeal to Tribunal against this order of Commissioner, the Tribunal vide order Nos. 159 & 160/95, dated 1-5-1995, while holding that benefit of Section 11C notification is not available to the appellants, remanded the matter to the Commissioner for de novo adjudication for considering their plea as to whether conversion of wire bars into wire rods amounts to manufacture, whether the appellants were eligible for benefit of proforma credit under Rule 56A of the Additional Customs duty paid on copper wire bars, and also the issue of time bar. 1.3 In de novo proceedings, the Commissioner by two separate orders once....
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.... in the course of manufacture of wire rods from wire bars, there is always some waste; that in any case, extended period cannot be invoked and except for one month, remaining demand would be time-barred, as availment of exemption Notification No. 119/66-C.E. had been declared in the classification list and the appellant had also informed the department about the manufacturing process and the classification list filed by the appellant claiming exemption Notification No. 119/66, had been approved by the jurisdictional Central Excise Assistant Commissioner, that the issue of applicability of Section 11C notification is still open, as against the Tribunal's order wherein the issue had been decided against the appellants, the appellants had file....
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....nts nor this issue can be raised at this stage; that as regards the question as to whether the appellant's process amounts to manufacture, the judgment of Hon'ble Bombay High Court in the case of Municipal Corporation of Greater Bombay v. Devidayal Electronics (Supra) cited by the learned Counsel of the appellant is not applicable to the facts of this case; that as regards question of limitation, though the appellant in the classification lists filed by them had declared the availing of exemption Notification No. 119/66-C.E., they had never declared that they are making wire rods from imported wire bars and thus they have suppressed the relevant facts from the department; and that as regards the question of proforma credit, no evidence has ....