TMI Blog2007 (2) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/6166/2004-SM - Final Order No. 186/2007-SM(BR)(PB) - Dated:- 9-2-2007 - [Order per] - The relevant facts of the case in brief, are that the appellants are engaged in the manufacture of MS tubes/pipes under Chapter 73 of the Central Excise Tariff Act, 1985. They are clearing their final products at factory gate and also through consignment agent. The clearance through consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order dated 5-5-97 passed by the competent authority. The ratio of the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Kanpur v. Flock India (P) Ltd., 2000 (120) E.L.T. 285 (S.C.) is fully applicable to the facts of the case. The Commissioner (Appeals) held that the adjudicating authority wrongly sanctioned the refund claim to the appellant. The amount of refund is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty on the price of consignment sales. Thus, there is no reason of filing an appeal against the final assessment order. As such, the case of Flock India (P) Ltd. (supra) is not applicable herein. 4. The learned Departmental Representative for the revenue reiterated the findings of the Commissioner (Appeals). He submits that the Assistant Commissioner of Central Excise by letter date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision in Flock India (P) Ltd. is squarely applicable herein. 6. After hearing both the sides and on perusal of the records, I find strong force in the submissions of the learned Departmental Representative. The Assistant Commissioner of Central Excise by letter dated 5-3-97 finalized the assessment subject to the production of sale bills of depots and directed the appellants to deposit diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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