2014 (9) TMI 632

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. 6/2002-CE dtd 1.3.2002 in view of supply made to Kerala Water Authority on the basis of a certificate issued by Dist Collector, Eranakulam, as per condition No. 47 A prescribed against Sr No. 196A of Notification No. 6/2002-CE dtd 1.3.2002. It is Revenue's case that the appellant first cleared the goods on payment of duty to their own premises in Kochi and the goods were not directly cleared from their manufacturing premises to Kerala Water Authority and no certificates were produced at the time of clearance of the goods. It was argued that duty was paid under self assessment and no refund claim can be filed by the appellant unless the assessment already made is varied or altered. He relies upon the following case laws in support of hi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....06(202)ELT.836 (Tri.Bang.)          ii) Dynamic Laminates (I) Ltd vs CCE, Chandigarh - 2003(151)ELT.2905 (Tri.Del)          iii) CCE, Chennai vs Dynaspeed Integrated Systems Ltd - 2002 (147) ELT.541 (Tri.-Chennai)         iv) Share Medical Care vs UOI - 2007 (209) ELT 321 (SC)         v) CCE vs Suburban Engg Works (Ca.) P Ltd - 1991 (56) ELT.470      vi) Delhi Chemicals & Pharmaceuticals Works (P) Ltd vs CCE -1988 (37) ELT 257 (Tri.)        vii) Auto Tractors Ltd vs Collector of Custom (A), 1989(39)ELT.494 SC.     &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;    We do not find any merit in the above contentions. Admittedly, while clearing the goods on payment of excise duty, the procedure for removal of goods on provisional basis has not been followed. The Apex Court in the case of Metal Forgings vs Union of India [2002(146)ELT.241 (SC)] has held that in the absence of order of provisional assessment, the clearance cannot be said to be on provisional assessment basis. Where the goods are cleared under the self removal procedure basis on approved classification list and approved price list, the clearances are on self assessment and unless such self assessment is varied or altered, the question of refunding the duty paid on self assessment does not rise at all. The apex court ....