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TMI Blog2006 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. C/798-802, 800-802, 1007-1010, 1006, 1 - Final Order Nos. A/234-251/2006-WZB/Ah’bad - Dated:- 20-11-2006 - [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2.All these appeals raise a common question of law. Relevant facts are also identical. The impugned order is also common. Accordingly, they were taken up together and remain disposed of under this common or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants in the adjudication was that the Central Excise Rules specifically permitted dispatch of goods under manufacture to other parties for the purpose of carrying out several manufacturing processes or carrying out tests. Specific reliance was placed in this regard on the provisions of Rule 56B, 57F(3) and 57F(iv). The contention of the appellant was that there was no short levy or evasion of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es accepted that since the unit of Shri Purohit was not registered, they could not have followed 56B of 57F(iv) procedure. However, this is not a mere procedural lapse as is being made out by them. For following this procedure they had to pay Central Excise duty first and then only could have removed the semi-finished fabrics. Therefore there was definite loss of revenue." 7.In order to apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty for export from such other [registered] premises of his or from the premises of such assessee to whom the goods have been sent." 8.A perusal of Rule 56B makes it clear that the Rule permits removal of goods under manufacture "without payment of duty". This is clear from the language of the Rule, as well as context of the Rule. If the goods were to be removed after payment of duty as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of facilitating certain removals of goods under manufacture without payment of duty for the purpose of subjecting them to additional processes and clearing them thereafter on payment of duty. Clearly, the view taken by the Commissioner is contrary to the scheme of the Rule as well as its terms. Accordingly, we are of the opinion that the demands have to fail on this ground alone. 9.In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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