TaxTMI 
TaxTMI 
1982 (4) TMI 284
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.... three appeals, two filed by Central India Machinery Manufacturing Company Limited (hereinafter "CIMMCO") and one by Man Structural Limited (hereinafter "MAN") against the Order Nos. 10/81 and 11/81, dated 10-12-1981 passed by the Additional Collector of Central Excise, Jaipur. 2. Shri C.L. Sharma, Manager (Accounts) appeared on behalf of CIMMCO at the personal hearing before the Board on 16....
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....Central Excise Officers noticed that they were fabricating intake gates on behalf of CIMMCO (on job charges). The intake gates after completion, were being supplied to N.T.P.C.L. by `Man' directly, on behalf of CIMMCO on payment of Central Excise duty. The duty amount and the job charges were being subsequently recovered by `Man' from CIMMCO. The Department was of the view that this procedure coul....
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....e. CIMMCO claims to have been in contact with the Central Excise authorities on this issue, which would be evidenced by the correspondence dated 6-8-81 and 16-9-81 from the Central Excise authorities to them. This correspondence would prove that the Department itself was of the opinion that rule 56-C was not applicable in their case. Otherwise they would have asked CIMMCO and "Man" to immediately ....