2001 (12) TMI 104

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.... and Cables, which are cleared on large-sized wooden spools (drums). The threaded tie rods required for making these wooden spools are manufactured by them and captively used. When they cleared the threaded tie rods for such captive consumption, they did so without payment of duty, claiming exemption under Notification No. 217/86-C.E. By separate show cause notices covering two different periods, ....

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....uty was paid not at the time of clearance of the goods but at a later stage. In this connection, he has relied on the Tribunal's decision in the following cases :- (i)      Easter Industries Ltd. v. CCE, Meerut [1999 (35) RLT 696] (ii)     Punjab Beverages (P) Ltd. v. CCE, Chandigarh [2000 (118) E.L.T. 506 (T) = 2000 (37) RLT 469] Ld. Counsel, ....

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....ty passed its order. The common order passed by the lower appellate authority in the two cases was taken in appeal before this Tribunal by the assessee. The appeals succeeded. This Tribunal by orders dated 16-1-96 and 22-1-96 set aside the order of the Collector (Appeals) and granted consequential reliefs to the appellants. Subsequently, the appellants filed with the department a claim for refund ....

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....cating authority or after the order of the lower appellate authority. The presumption envisaged under Section 12B is a presumption which pertains to payment of duty at the stage of clearance of the goods. In respect of duty paid subsequent to clearance of the goods, there cannot be such a presumption. This is the view taken in Easter Industries (supra). In the absence of Section 12B presumption, i....