2017 (11) TMI 768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....testing as per ISI specifications, enameled/insulated copper wire, falling under Chapter Heading No.8544.00 of the CETA, 1985, at their factory premises at Pimpri, without maintaining statutory records and without charging appropriate duty. Unaccounted enameled/insulated copper wire lying in the factory was seized. A show-cause notice was issued which was adjudicated by the adjudicating authority whereby confirmed a demand of Rs. 7,51,497/- and imposed penalty of equal amount under Rule 173Q of Central Excise Rules, 1944. Being aggrieved by the said order-in-original, the appellants filed an appeal with the Commissioner (Appeals) who allowed the appeals vide order-in-appeal No.P-I/173 to 176/2000 dated 22/09/2000. Revenue being aggrieved by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (73) ELT 263 (SC). He submits that once the Tribunal has given a specific direction and the order was not challenged by the Revenue, the adjudicating authority was bound by the said Tribunal order and it is not open for him to go into any other aspects except to decide the matter as per the direction given by the Tribunal. On merit he submits that the appellant is only carrying out enameling of copper wire for the purpose of quality check up for their final products, after preserving the samples of enameled copper wire, the same is cleared as scrap on payment of duty. Therefore, the activity of enameling of copper wire is only for testing of their final product. He submits that even if it is presumed that the activity amounts to manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nufacture and the resultant goods classifiable under Chapter heading 85.44. 4. We have carefully considered the submissions made by both the sides. We find that in respect of appellants own unit located at Ankleshwar, the similar issue has been considered by this Tribunal wherein the Tribunal has passed the order No.2357/95/WRB dated 05/12/95 wherein the following order was passed: "Shri Singh, the Ld. JDR while supporting the order submits that a distinct item has come into existence and it being marketable by itself, the same attracts duty liability. Considering the submissions made, when the issue is squarely covered by the decision of the Supreme Court referred to above, there does not seem to any scope for whether discussio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dicating authority without following the direction of the Tribunal entered into various other aspects such as the restructure of the tariff according to which the activity amounts to manufacture and also questioned the decision of Supreme Court in the case of Madhya Pradesh Electricals Ltd. (supra) which was relied upon by the Tribunal in the order passed in respect of Ankleshwar Unit. We find that the order of this Tribunal passed in respect of Ankleshwar Unit has attained finality as no record of challenge to this order. The Tribunal in the present case while remanding the matter given a clear direction, the only facts were to be ascertained whether it is the activity carried out by the appellants is same as at Ankleshwar unit. Therefore,....