9911796707
TMI Blog1996 (5) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... set of invoices with two different serial numbers and the fact of supply of "cable gland" alongwith "flame proof electrical fittings" had not been intimated to the department and hence, there was suppression of facts within the meaning of proviso to Section 11A(1) of CESA, 1944. The Collector thereupon confirmed the demand of differential duty made in the show cause notice and imposed a penalty of Rs. 75,000 on the appellant under Rule 173Q of CER, 1944. This order is now challenged. 2. Appellant, in the factory at Madras, manufactures the finished product by name "flame proof electrical fittings" falling within the Chapter 85 of the Tariff. The dispute in this appeal relates not to this finished product but to another item called "ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us a model of the flame proof light fitting and the model of cable gland as well as the cable conduit. At the top portion of the light fitting, there is a threaded grove into which either the cable gland or the cable conduit can be fitted. The sample of cable gland with cable fitted at either side has been shown to us. It is also dismantled and demonstrated to us. We find that there are seals at either end of the cable gland. In the cable conduit shown to us there is also a threaded grove over which rubber seal can be attached. It is thus clear that the purpose of cable gland or cable conduit is to ensure a device which will enable the cable to enter the light fitting and at the sametime ensure that no extraneous inflammable gases enter th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht fittings were not buying cable gland also and a majority of the sales were only of light fittings without cable gland and only a minority of purchases were of light fittings with cable gland. The impugned order does not challenge the correctness of this stand taken by the appellant. 7. From the purposes and functions of cable gland and the sale pattern, it is possible to draw the inference that cable gland which is a bought out item is only an optional accessory. We already indicated that it is not such an integral part of the light fitting that the same cannot function without it. Having regard to the inferences we have drawn, the finding of the Collector that the value of cable gland wherever it is sold to the customers who also ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
