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1997 (1) TMI 92 - SC - Central ExciseWhether the respondents should pay duty on the plain Flat Sheets of Iron and Steel during the period from 1-8-1983 to 16-3-1985 at the rates applicable under T. I. 25 (13) first and after corrugation under T.I. 68? Held that:- The appeal that was filed on 3rd July, 1985, pursuant to the view taken on 28th May, 1985, related only to the classification of the corrugated sheets. In so far as duty for the period November, 1984, to 16th March, 1985, was concerned, the appellants had already been issued with a show cause-cum-demand notice on 29th May, 1985, and the procedings thereunder were and are still pending. In the appeal the Collector was within jurisdiction in so far as he held that the order dated 31st July, 1984, classifying the corrugated sheets was incorrect but, his further direction was not. The scope of the appeal did not relate to a demand for duty for the period 1st August, 1983 to 16th March, 1985, nor was there a claim that duty should be paid first under Tariff Item 25(13) on plain sheets and again, after their corrugation, under Tariff Item 68. The appeals must, therefore, be allowed and the impugned orders of the Collector (Appeals) set aside in so far as they direct payment of duty on plain flat sheets of iron and steel first at the rate applicable under T.I. 25 and again, after corrugation, under T.I. 68. The demands for duty in accordance with these orders must also be set aside.
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