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TMI Blog2017 (2) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 6/2002-CE dated 1-3-2002 on the basis of annexure-I submitted by the buyer of the goods following the provisions of Central Excise (Removal of the Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. Under this provision the buyer has executed the bond and obtained annexure and provided to the appellant for clearance of the goods under NIL rate of duty. The department has raised objection that wires and cables are not covered by exemption notification No. 6/2002-CE dated 1-3-2002 under Sr. No. 237 has claimed by the appellant for the reason that wires and cables does not fall under the exemption entry. The demand was confirmed by denying the exemption notification on the ground that wire and cable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise [1997(95) ELT 3(SC)] 3. Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that admittedly wires and cables do not fall under the exemption under Sr. 237 as wires and cables are not energy device/system. Therefore the impugned goods since were manufactured and cleared by the appellant, the duty liability is on the appellant therefore lower authorities have correctly demanded the duty from the appellant. 4. We have carefully considered the submissions made by both the sides. 5. We find that in normal course, the duty should have been demanded from the manufacturer of the goods but particularly in case of the facts of the present case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1 of 1944) shall apply mutatis mutandis for effecting such recoveries. Provided that if the subject goods on receipt are found to be defective or damaged or unsuitable or surplus to the needs of the manufacturer, he may return the subject goods to the original manufacturer of the goods from whom he had obtained these and every such returned goods shall be added to the non duty paid stock of the manufacturer of the subject goods and dealt with accordingly. Explanation. - For the removal of doubts, it is hereby clarified that subject goods shall be deemed not to have been used for the intended purpose even if any of the quantity of the subject goods is lost or destroyed by natural causes or by unavoidable accidents during transport from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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