9911796707
TMI Blog1987 (5) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : V.P. Gulati, Member (T)]. - This is an appeal against the order of the Collector (Appeals) of Central Excise, Calcutta. 2. Brief facts of the case are that the appellants manufacture Graphite Flakes out of Graphite Ore. The process of manufacture as set out in the order of the Collector (Appeals) is as under :- "The graphite ore is grinded in a mill grinder and the grinded powde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he graphite manufactured was liable to duty under T.I. 68 and also levied a penalty of Rs. 25/- taking a lenient view as the appellants had produced only a small quantity as a part of a trial production. In appeal before us, the learned Consultant for the appellants has maintained that the material graphite powder obtained by them by processing the ores was natural graphite and the processing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the whole of the duty leviable thereon under Section 3 of the Central Excises & Salt Act, 1944 namely :- (1) Minerals, employed either as extenders, suspending agents or fillers or as diluents namely: -Barytes, Bauxite, China Clay, Celestite, Limestone and Chalk (including precipitated chalk, Fuller's earth, Gypsum, Mica, Silica, Asbestine, Talc and Slate) (2) Natural black minerals, namely - Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the process to which graphite ore is subjected tantamounts to manufacture. 4. Smt. J.K. Chander, JDR, stated in view of the claim made in respect of this exemption notification, she has no plea to make so far as the levy of duty is concerned. Shri Gopal Prasad also pleaded that under Rule 174A of the Central Excise Rules read with Notification. 112/78, since the goods were exempted, no licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f licensing provisions is involved and therefore no penalty is leviable under Rule 173Q of the Central Excise Rules. The order of levy of penalty is, therefore, set aside." 7. Since we have allowed the appeal in the above terms we are not giving our findings in regard to the other points raised. In this context we also observe that the learned Consultant for the appellants has not pressed the poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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