Central Excise Appeal No.609 of 2008-DB, (Arising out of the order-in- Appeal No.108/2008/COMMR(A)/RAJ dated 30.4.2008 passed by the Commissioner of Customs & Central Excise, Rajkot). Case: Ms. Mukund Brass Industry (Unit 2), Jamnagar Vs C.C.& C.Ex., Rajkot. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Central Excise Appeal No.609 of 2008-DB, (Arising out of the order-in- Appeal No.108/2008/COMMR(A)/RAJ dated 30.4.2008 passed by the Commissioner of Customs & Central Excise, Rajkot) |
| Counsel | For Appellant: Shri P.V. Sheth, Advocate and For Respondents: Shri L. Patra, A.R. |
| Judges | Dr. D.M. Misra, Member (Judicial) and Mr. Ashok K. Arya, Member (Technical) |
| Issue | Central Excise Tariff |
| Judgement Date | May 19, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Ashok K.Arya, (West Zonal Bench)
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M/s Mukund Brass Industries is in appeal against the Order-in-Appeal No. 108/2008/COMMR(A)/RAJ dated 30.4.2008 passed by the Commissioner of Customs & Central Excise, Rajkot, whereunder the goods have been held to be classifiable under Chapter Sub-Heading 7407.29 of the Schedule to the C.E.T.A, 1985 as -- profile of Brass-- and also confirmed the duty of excise amounting to Rs.6,43,995/- raised by four show cause notices for the period April 1995 to 22.7.1996.
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The brief facts of the case are that
(i) The appellant-assessee namely, M/s Mukund Brass Industries, Unit II, Jamnagar are engaged in the manufacture of excisable goods namely Brass Bars, Rods of Brass falling under Chapter 74 of Central Excise Tariff.
(ii) The officers of the Central Excise Department visited the factory of the appellant and booked the offence case on the grounds that the goods manufactured by them was -- Brass Profile-- which were not eligible for the benefit of SSI Exemption Notification No.175/86-Central Excise dated 1.3.86 and they seized the goods namely, Brass Profile
(iii) Thereafter, the appellant obtained registration certificate under protest and filed Classification Lists under protest.
(iv) A Show cause notice was issued on 22.7.91 to the appellant in respect of above offence case.
(V) Additional Commissioner decided the show cause notice vide Order-in-Original No.2/92 dated 29.1.92 holding that the goods are rightly classifiable as Brass Profile falling under Chapter sub-heading74.09 of Central Excise Tariff.
(vi) The Department booked another offence case against the appellant on 5.12.1991 denying them the benefit of Notification No.178/88-Central Excise dated 13.8.1988 on the ground that Copper Billet emerging as intermediate product during the course of manufacture of bars and rods of copper were consumed by them captively by availing exemption Notification No.217/86-CE dated 2.4.1986.
(vii) Further, the Assistant Commissioner, Central Excise, Jamnagar vide Order-in-Original No.76/1995, dated 24.10.95 held that the goods manufactured by the assessee are classifiable as -- Profiles of Brass-- under Chapter sub-Heading 7407.29 and are not entitled to the benefit of exemption Notification No.175/86-CE dated 1.3.86.
(viii) The appellant went in appeal before Commissioner (Appeals),who vide Order-in-Appeal No.141/99 dated 20.6.2000 dismissed their appeal. Against this Order-in-Appeal, the appellant came in...
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