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2015 (10) TMI 1698 - CESTAT CHENNAI

2015 (10) TMI 1698 - CESTAT CHENNAI - 2015 (326) E.L.T. 601 (Tri. - Chennai) - Demand of excise duty - goods cleared under Rule 173H and Rule 57F (4) - Instead of repairing or reprocessing, appellants have cleared the excisable goods by using the inputs which were available in from their stock - held that:- Appellants have set up integrated aluminium plant where they have the facility of manufacturing of aluminium products from primary ore stage to the finished goods viz. aluminium Ingots, Rods, .....

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appellants have cleared the goods under rule 173H from the fresh stock. SCN should have been issued within 6 months whereas the department issued SCN on 10.2.2004. Hence there is no suppression of facts with intention to evade payment of duty. Therefore, demand raised on the goods cleared under Rule173H is hit by limitation and liable to be set aside and equal penalty imposed on the appellant is also liable to be set aside. - appellants are liable for under penalty under Rule 173Q as they have v .....

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ns for change of cause title. The MISC petition No.40417/2015 is seeking to change the cause title of appellants name from "The Madras Aluminum Company Ltd." to Sesa Sterlite Ltd. The second MISC petition No.40418 is seeking to change the cause title from the name of the appellant from M/s. Sesa Sterlite Ltd. to M/s. Vedanta Ltd. Appellants produced certificate of Registrar of Companies. Both the applications for change of cause title are allowed. The name of appellant in the cause tit .....

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ies for reprocessing under Rule 173H and Rule 57F (4) and got it repaired. Instead of repairing or reprocessing, appellants have cleared the excisable goods by using the inputs which were available in from their stock. Therefore, they have violated the provisions of Rule 173H and Rule 57F (4). Adjudicating authority confirmed duty of ₹ 8,73,015/- and also imposed equivalent penalty of ₹ 10,000/- under Rule 173Q. Commissioner (Appeals) also rejected their appeal. 3. Ld. Advocate submi .....

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re-melted, the identity of the goods are lost. There is no one to one correlation once the goods are melted in the furnace. They have supplied the sheets from their fresh stock and also submits that department is demanding duty on the goods cleared under Rule 173H whereas the raw material received under Ruel173H was subsequently cleared on payment of duty. Therefore, duty cannot be demanded twice. He relied on para-41 of the OIO and para 5.4 of OIA wherein admittance of lapse on the part of app .....

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f receipt of defective sheets on the appellant premises is 22.5.99 to 27.5.99 with respect to goods supplied whereas processed goods despatched were manufactured even earlier to the receipt of the inputs under rule 57F (4) during the period 13.5.99 to 16.5.99 which clearly shows that the appellants processed the goods for which they supplied from the fresh stock which are manufactured out of their invoice. Therefore duty has been rightly demanded which is also admitted by the appellants. Appella .....

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ock. It is also not in dispute that defect sheets which were received cannot be repaired or reconditioned but has to be re-melted. Therefore once the returned goods are re-melted, it lost its identity. There is no dispute that appellant followed 173H procedure and also filed D3 intimation to the Department. As clearly seen from annexure to SCN the date of receipt of defective sheets is 22.5.99 to 27.5.99 and the date of despatch of processed goods is from 27.5.99 to 2.6.99 which clearly shows th .....

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