Order Nos. 2003-2004/2001-Wzb/C-Ii, arising from Appeal No. E/1376/2001-Mum.. Case: Simplex Concrete Piles (India) Ltd. Vs Commr. Of Cus. And C. Ex., Rajkot. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Case NumberOrder Nos. 2003-2004/2001-Wzb/C-Ii, arising from Appeal No. E/1376/2001-Mum.
CounselFor Appellant: Shri R.A. Dada, Sr. Advocate With Dinesh Parekh And V.K. Sharma, Advocates,and For Respondent: Shri J.M. George, Jdr,
JudgesShri Gowri Shankar, Member (T) And G.N. Srinivasan, Member (J)
IssueCentral Excises Act, 1944- Section 35f
Citation2002 (145) ELT 353 (Tri. - Mumbai)
Judgement DateAugust 07, 2001
CourtCEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Order:

Gowri Shankar, Member (T), (West Zonal Bench, Mumbai)

  1. Delay Of 16 Days In Filing This Appeal Is Condoned For The Reasons Specified In The Application.

  2. There Is An Application For Waiver Of Deposit Of Duty Of Rs. 55.79 Lakhs, And Penalty Equal To The Duty Under Section 11ac Of The Act And Of Rs. 15 Lakhs Under Rule 173q.

  3. Duty Has Been Demanded, And Penalty Levied, On The Finding Of The Commissioner That Tetrapodes Cast By The Applicant For Excisable Goods Are Not Entitled To The Exemption Contained In Notification 5/98. We Have Heard Both Sides.

  4. The Commissioner Has Denied The Benefit Of The Notification On The Ground That They Were Not "Goods Manufactured At The Site Of Construction For Use In Consideration Work Of Such Site." He Finds That Tetrapodes Were Actually Cast At The Site Made Available To The Applicant, About 1.5 Km From Where They Were Used. The Circular No. 456/22/99, Dated 18-12-99 Of The Board Has Clarified At Paragraph 2 That The Expression "Site May Not Be Given A Restrictive Meaning And Shall Include Any Premises Made Available To The Manufacturer... By Way Of A Specific Meaning In The Contract/Agreement For Such Construction Work, Provided That The Goods Manufactured At Such Premises Are Solely Used In The Said Construction Work Only."

  5. The Contract Between The Applicant And The Gujarat Maritime Board Defines Site As To Include Any Place Provided By The Board For The Purpose Of A Contract. Prima Facie, Vivida Where The Tetrapodes Were Cast Would Be The Site Specified In The Contract...

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