9911796707
TMI Blog1997 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... trol) Appellate Tribunal (CEGAT). The appellant-Company manufactures railway overhead equipment and fittings for electric traction falling under Item 68 of the Central Excise Tariff. According to the Department, the Central Excise Officers visited their factory on 1-8-1983 on the basis of intelligence report that the appellants are manufacturing railway overhead equipment and fittings and were rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l after casting was further subjected to operations such as fettling, grinding, dressing, machining, assembling wherever necessary with fasteners. The Department, thereafter, ascertained the value of clearances of these goods for the past period 1979-80 to 1982-83 in the light of Notification No. 89/79, dated 1-3-1979 and Notification No. 105/80, dated 19-6-1980 which granted exemption to such art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 p. and also imposed penalty in the sum of Rupees One lakh under Rule 173Q of Central Excise Rules, 1944. 2. The appellant-Company went up in appeal to the Tribunal. The Tribunal upheld the order of the Collector but insofar as the quantum of demand was concerned while agreeing with the contention of the appellant-Company regarding double computation of value of raw materials, asked the Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany, it has been argued that castings made out of aluminium and copper remain castings even after they received the same from the railways and returned it to them. What was received from the railways was casting in crude form. What is returned is casting converted into an identifiable shape. It was contended that the process undertaken by the appellant was to melt copper, aluminium and tin accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e finding of fact is that the appellant after casting was done, carried out various post-casting operations such as fettling, grinding, dressing, machining and assembling with fasteners. This finding is corroborated by the statement of the Director of the company. On these facts, the CEGAT dismissed the appeal of the appellant holding that the goods manufactured by the appellant could not be class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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