TaxTMI 
TaxTMI 
2003 (9) TMI 202
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....dustries and both the premises are separately registered with Audhyogik Kendra Vikas Nigam and has separate electricity connection granted by MPSEB. For entering into Plot No. 48, passage through Plot No. 49 is being used. The passage has been made on the de-registered area, and the said area is not included in area belonging to Plot No. 48 or Plot No. 49. 2. Appellant being manufacturer of explosives, is registered with Department of Explosives. In the Explosive licence issued by Department of Explosives, Plot No. 49 has been declared as support plant, which includes specifically designed vehicle known as Bulk Delivery Systems (BDS). BDS has three independent compartments, where three ingredients required for manufacture of explosives c....
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....ance of three duty paid ingredients in the BDS vehicle. On the quantity of material supplied and payments were made by M/s. NCL on the basis of such invoices. 5. The three ingredients are not used in pre-determined quantity for obtaining explosive by mixing, as requirement of blast varies from hole to hole depending on strata and bore hole depths. 6. Appellant in the year 1993-94, made representation before the Central Board of Excise & Customs (hereinafter referred as CBEC), wherein they duly explained the geographical location of Plot Nos. 48 and 49, besides explaining the activities being carried out in the said plots. It was further explained that final mixing of three ingredients is carried out in the mines in the BMD vehicle. As....
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....ce of these six Show Cause Notices, Revenue issued 7th Show Cause Notice dated 7-9-1994 to December, 1996, by invoking the extended period of limitation in terms of Section 11A of the Central Excise Act, besides the allegation of manufacture of Explosives at Plot Nos. 48 and 49, in view of Note 2 to Section VI of the Central Excise Tariff Act, Revenue alleged that appellant had recovered the amount of Central Excise Duty from the customer, i.e. Coal India Limited by representing on the invoice that excise duty is discharged. In the Show Cause Notice, the classification of Emulsion Matrix was also disputed and it was proposed to be classified as chemical product under Chapter 38 of the Central Excise Act. 10. The Commissioner, after heari....
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....r and above the price of Bulk Explosive sold by them to M/s. CIL/NCL, Singrauli and the Central Excise duty so recovered was not paid to the Government Exchequer during the period 7th September, 1994 to December, 1996, the party had not paid Central Excise duty on the explosive manufactured and sold by them and they had not disputed the allegation of non-payment of duty. Therefore, on examination of the statements recorded and the defence replies submitted, he found that on 8-7-94, the appellants had written a letter to Shri J.B. Dasgupta, Additional Chief Materials Manager, Coal India Limited, Calcutta informing them that Central Excise Department had given the expected duty relief to them and, therefore, henceforth they would not be charg....
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....Oil are put up in sets i.e. in the compartments of B.L.S. with the intention to mix together to obtain explosive, it is classifiable as "Prepared Explosive/Bulk Explosive" under H. No. 3602 of Central Excise Tariff attracting relevant Central Excise duty. (iv) The exemption under Notification No. 182/87-C.E., dated 10-7-87 (as amended) and 63/95-C.E., dated 16-3-95 (as amended) is not available to M/s. Anil Chemical & Industries Ltd., Waidhan and they are liable to pay the appropriate Central Excise duty as leviable on Bulk Explosives manufactured by them. (v) M/s. Anil Chemicals and Ind. Ltd. are hereby ordered to pay an amount of Central Excise....