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2013 (6) TMI 650 - HC - Central ExciseWhether the Tribunal was justified in taking into consideration the Line Rejection Register when it was not a declared document under Rule 173 G (5) of the erstwhile Central Excise Rules, 1944? - manufacture of Colour Television Sets. - register of the rejected colour picture tubes - Held that:- he department did not rely upon any order of the Commissioner, under sub Rules (4) and (5) of Rule 173 G prescribing the registers to be maintained by the manufacturers of rejected items in the process of manufacturing. It is also not stated that the Line Rejection Register was not a reliable document, or that rejection were to be maintained in any other form by the assessee. The Tribunal found that the number of rejections were insignificant as compared to total procurement of CPTs. The Appellate Tribunal allowed the appeal of the respondent on the ground that the appellant was maintaining the register of the rejected colour picture tubes. The revenue did not produce any evidence, to show that these rejected colour picture tubes were used in the manufacture of televisions, as a colour television set requires many other parts, such as cabinet, PCB etc. The assessee was maintaining separate records regarding rejection. - Order of tribunal confirmed.
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