2000 (7) TMI 171

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....r : S.S. Sekhon, Member (T)]. - Appeal Nos. E/1336/96-B and E/2415/94-B have been heard today and a common order is being passed as the issue in these two appeals is inter-related, inasmuch as the manufacturer M/s. Escorts Limited procure an item called as 'Plough Lamps' as O.E. parts under Notification No. 239/86-C.E., dated 3.4.86 and thereafter, use the same in the manufacture of tractor's engi....

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....e tractors but were in the nature of 'accessories'. Duty liabilities were, thereafter, made on them and confirmed. The appellants M/s. Escorts Limited have come in appeal against this levy and demand of duty on Plough Lamps received by them under Notification No. 239/86-C.E., dated 3-4-1986. While Revenue has come in appeal before us against the orders of the Commissioner (Appeals) holding said it....

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.... duty under the provisions of Notification No. 239/86-C.E., dated 3-4-1986, we cannot uphold the demands of duty on the L-6 licence holder i. e. M/s Escorts Limited. There is no allegation in the show cause notice on record in the appeals, that goods received under Chapter X of the Central Excise Rules were misused or not used for the purpose for which they bought. There is no cause to initiate de....