TaxTMI 
TaxTMI 
2017 (1) TMI 72
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....ppropriate writ, order or direction calling for the records relevant to the demand issued on them and in terms of the order, copy of which is at ExhibitI to the writ petition. 2. The petitioners state that they have a valid licence required under the Central Excise Act, 1944. The petitioners are engaged in the manufacture of Internal Combustion (I.C.) Engines of various horse powers. They manufacture these I.C. Engines designed for use as prime movers for transport vehicles and those for stationery use. The special type of I.C. Engines manufactured were classified under Tariff Item No.29 of the First Schedule to the Central Excise Act, 1944. 3. The petitioners have stated as to how these Engines were supplied to M/s. Bharat Earth Movers, ....
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....e petitioners filed their reply. The petitioners were also served with the adjudication order impugned in this writ petition. 5. The argument of the petitioners is that the classification of their I.C. Engines for Dumper Application has been an issue consistently raised, but throughout the petitioners have succeeded in satisfying the Authorities that the attempt to classify them under a distinct special item cannot succeed. 6. In assailing the impugned order, it is submitted by Mr. Nankani, learned Senior Counsel appearing for the petitioners that there is total nonapplication of mind on the part of the Authorities and they could not have raised the same issues again and again. Once again the petitioners are sought to be proceeded again o....
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.... Central Excise, reported in 2003 (153) E.L.T. 501 (S.C.), the argument before the Hon'ble Supreme Court was that Section 11A of the Central Excise Act, 1944 has been amended by Finance Act, 2000 with effect from 17111980. That is made with a view to change the basis of the Judgment in Cotspun Limited (supra). It is in these circumstances that the earlier view was brought to the notice of the Bench dealing with the case of ITW Signode India Ltd. (supra). The matter was then referred to a Larger Bench. Then our attention is invited to the decision of the Larger Bench {2003 (158) E.L.T. 403 (S.C.), ITW Signode India Ltd. Vs. Collector of Central Excise} and it was held therein that Section 11A of the Central Excise Act, as amended by Sect....