TaxTMI 
TaxTMI 
2008 (8) TMI 117
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....d 26-8-1997. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is engaged in the manufacture of goods known as 'Oxygen lancing pipes'. The appellant wrote a letter dated 17-3-1994 to the Deputy Commissioner of Central Excise, Faridabad stating that they were purchasing steel tubes from tube mills in sizes up to19/20 mm OD and thickness of 1.2 mm to 2 mm; that the tubes were cold drawn to reduce the outer diameter to desired size. They sought clarification as to whether the activities so undertaken would amount to manufacture. By a letter dated 28-4-1994, a clarification was issued by the Department that their resultant product was excisable and chargeable to Central Excise duty. (b) A letter....
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....ommissioner vide impugned order dated 30-6-2004 (passed in pursuance to Tribunal order dated 26-8-97) confirmed duty amounting to Rs. 73,60,631/- and imposed equal penalty under Rule 173Q of Central Excise Rules. 4.1 The learned Advocate submitted that they purchased mostly duty paid tubes; redrew the pipes to required dimensions; such redrawing did not amount to manufacture prior to 1-3-97 in respect of products falling under 7306. 4.2 He also submits that in respect of the pipes they undertake activities like threading and socketing and the new product is also pipes falling under 7306. Since a new product has not emerged, the product should not be treated as excisable. 4.3 He also made alternate submissions. CBEC Circular No.190/....
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....the relevant details even at the time of investigation in 1994. A remand order dated 26-8-97 was passed by the Tribunal leaving all issues open and with specific direction to consider the dispute whether the appellant manufactured using HR sheets or duty paid tubes. Tinder these circumstances, it was necessary on their part, to furnish the relevant details. They have not produced the relevant records before the adjudicating authority. 5.2 The duty has been demanded only on the oxygen lance pipes. The oxygen lance pipes is a specialised product. He relies on the literature for this product from web site http://www.pgegroup.com/oxylance.html. It is required for use in high temperature for supplying oxygen to burn metals etc. It requires to....
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....untry. In respect of the present case, the applicant is under obligation to prove that the input has paid appropriate duty. 7. We have carefully considered the submissions from both sides. At the outset, we find that the matter is before the Tribunal for the second time having been remanded to original authority in 1997 i.e. more than a decade ago. The remand was necessitated as the applicant raised the plea that they have manufactured the disputed product from steel pipes and not from HR sheets. However, the remand order kept all issues open. Admittedly, appellant was not able to produce any evidence regarding their defence claim that the products were made from steel tubes. 8. We find from the material placed on record before us tha....
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....roduce any evidence about their satisfying this condition. The other condition is that the inputs used for manufacture of the impugned product should be duty paid. The explanation deeming the duty paid nature holds that 'all stocks of inputs in the country' are deemed to be duty paid inputs. The explanation does not hold that all stocks of inputs procured from the market are duty paid. The learned DR submits that the explanation should be treated as one time relaxation of the available stock at the time of coming of the notification. We are in agreement with this view of the learned DR. Otherwise, it can lead to a situation where not only all stocks of inputs in the country at the coming of the notification but also whatever produced and pr....