TMI Blog2004 (2) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : K.C. Mamgain, Member (T)]. This is an appeal filed by M/s. Ashok Iron Works Ltd. against the Order-in-Original No. 14/2000, dated 25-8-2000 passed by the Commissioner of Central Excise, Belgaum. 2. Shri V.B. Gaikwad, Advocate appeared for the appellants and Shri L. Narasimha Murthy, ld. JDR appeared for the Revenue. 3. Shri Gaikwad, ld. Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95-C.E., dated 16-3-95 and Notification No. 67/95-C.E., dated 16-3-95. Therefore, demanding duty on the ground that the appellant had issued sale bills to the customers is contrary to the provisions of these notifications as these notifications give exemption to the pattern jigs/fixtures manufactured and used within the factory of production irrespective of the ownership of the goods. He relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it has been directly demanded on development cost of the patterns. He also pleaded that the Commissioner has wrongly levied equivalent penalty of Rs. 25,05,075/- under Rule 173Q(i) read with Section 11AC. The Order does not make it clear which part of penalty is under Rule 173Q and which part is under Section 11AC. Section 11AC is not applicable for the goods cleared prior to 28-9-96 and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, which were manufactured out of the patterns for which development charges were recovered by taking a certificate from the Chartered Accountant and on that basis duty could have been recovered as pleaded by the appellants. 6. We have carefully considered the submissions made by both sides. We find that the jigs/patterns/fixtures manufactured by the appellant and used in the factory of producti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants separately. These developmental charges would have gone into the cost of the patterns manufactured and the duty could have been demanded only on the excisable goods, which were manufactured from these patterns developed by the appellants for manufacture of the casting. The number of casting which could have been manufactured from the patterns developed for which developmental charges we ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
