2003 (12) TMI 224

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....een filed by the Revenue against the impugned order-in-appeal passed by the Commissioner (Appeals) setting aside the order-in-original. The applicant Commissioner has preferred the following grounds of appeal : - "The order passed by the Commissioner (Appeals) under Section 35A is not legal and proper for the following reasons: The manufacturer intending to clear the goods to 100% EOU agains....

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.... parts of locks falling under C.S.H. No. 8301.00, steel furniture and parts thereof falling under C.S.H. Nos. 9401, 9403.00. These goods under any stretch of imagination can be called as office equipments and therefore are not covered in the said notification. The item at Sr. No. 4 of the Annexure I to the notification No. 1/95-CE, dated 4-1-95 covers only office equipments, spares and consumable ....

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....a clearance is sought on an erroneously issued CT-3 certificate. The purpose of the procedure is only to ensure that exempted goods are put to the stipulated use. It cannot be used to prevent due assessment of goods by the jurisdictional authorities." 2. The grounds of appeal has been reiterated by the learned J.D.R. at the time of hearing. The learned Advocate appearing for the respondents, ho....

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....o. 1/95, dated 4-1-1995, the manufacturer has an obligation under the Central Excise Act and Rules to pay the duty on such goods. The obligation cast on the recipients of the impugned goods under the bond as per requirement under the said notification can not extinguish the obligation of the manufacturer to pay the correct amount of duty when the notification itself is not applicable. 4. If the....