2014 (9) TMI 949

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.... Sharma, DR, for the Appellant. None, for the Respondent. ORDER The facts leading to filing of this appeal by the Revenue are, in brief, as under :- 1.1 The respondent are engaged in the manufacture of ACSR weasel and Reaccoon conductors, chargeable to Central Excise duty under Heading 7614.10 of the Tariff. The period of dispute is from 1-7-2000 to 28-2-2003. The respondent has s....

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....issioner (Appeals) vide Order-in-Appeal dated 13-5-2005. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. None appeared for the respondent though the notice for hearing has been issued well in time. Therefore in accordance with the provision of Rule 21 of the CESTAT Procedure Rules, so far the respondent are concerned, the matter is being decided to ex parte....

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.... submissions of the learned DR and have gone through the record of this case. During the period of dispute, the definition of "Place of Removal" as given in Section 4(3)(c) of Central Excise Act, 1944, covered only a factory or any other place or premises of production or manufacture of the excisable goods, or warehouse or any other place or premises wherein excisable goods have been permitted to ....

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....of an Act passed by the Parliament, it is the provision of the Act which will prevail. In accordance with this principle, the provisions of Rule 7 of the Central Excise Valuation Rules, 2000, relied upon by the Department, cannot be given an interpretation which is the conflict with the provisions of Section 4(3)(c) of the Central Excise Act, 1944, as the same stood during the period of dispute. T....