TMI Blog1985 (4) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Assistant Collector of Central Excise. The Assistant Collector held by his Order dated 4-4-1977 that the rich gas and synthetic gas produced by the appellants fertilizer plant and dispatched to the appellants steel plant during the period from 1-3-1975 to 29-4-1975 was liable to be charged with excess duty under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (CET). In appeal, the Appellate Collector upheld this order. 2. The appellants filed a revision application before the Central Government against the Order of the Appellate Collector. On the setting up of this Tribunal, it was transferred to it under Section 35-P of the Central Excises and Salt Act, 1944, to be disposed of as if it were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Appellate Collector that the demands for duty in respect of earlier part of the demand-period, namely, 1-3-1975 to 5-3-1975 was legally sustainable. 6. Notification No. 58/75, dated 1-3-1975 as amended by Notification No. 77/75, dated 6-3-1975 reads as follows :- In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods falling under Item No. 68 of the First Schedule of the Central Excise and Salt Act, 1944 (1 of 1944), which are used in the factory of production as intermediate goods or component part of any goods from the whole of the duty of excise leviable thereon. 7. The requirement in the notification is that the Item 68 goods should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arya contended that both plants were covered by one industrial licence authorising the appellants to produced fertiliser, certain chemicals and iron and steel. Therefore, both the plants constituted one unit. On factory was dependent on the other. 9. The expression factory has been defined by Section 2(m) of the Factories Act, 1948. All premises conforming to the said definition are required to be registered as factories with the authorities administering the Factories Act. It is Shri Bhattacharya s contention that the purpose of registration of premises as factories is, as the preamble to the Factories Act could indicate, to regulate labour in factories. It may be that the purpose of the Factories Act is to regulate labour in factorie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation and not questioned the classification of the goods. Even before us, no material has been placed which may have enabled us to arrive at a proper conclusion on the classification issue. In the result, the appeals fail and are rejected. 12. The above disposes of the appeal in so far as the duty liability on Rich Gas and Synthesis Gas is concerned. In the 2nd of the two appeals, the facts and circumstances are similar, the only difference being that the duty liability is in respect of coke oven gas and nitrogen gas produced in the steel plant and consumed in the fertilizer plant. The period of the demand is the same and the demand was confirmed by the Assistant Collector, vide his Order dated 14-9-1976, which was confirmed by the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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