Customs, Excise and Gold Tribunal - Calcutta
Elgie Engineering Works And Turnkey ... vs Commissioner Of Central Excise, Bolpur on 20 September, 2001
JUDGMENT
Archana Wadhwa
1. The disputed issue in the Present two appeals relates to escisability of the strcturals, which the Commissioner has held to be classifiable under sub-heading 7308.90 of the C.E.T.A., 1985. On the other hand it is the appellants' contention that activity undertaken by them does not result in the manufacture of any new identifiable and marketable commodity leviable to the duty of excise. The appellants have also pleaded that if at all, the manufacturing activity is held to have taken place, it is the sub-contractors who should be held to be the manufacturers.
2. The hearing Shri B.N. Chattopadhaya, learned Consultant for the applicants/appellants and Shri V.K. Chaturvedi, learned SDR for the Revenue we find that the Hon'ble Supreme Court in the case of C.C.E., Jaipur v. Man structural Ltd. - 2001 (44) RLT 113 (SC) has held that the excisability of the structurals have to be decided in the light of the fact that whether they are new identifiable goods that are the result of manufacture and that they are marketable. To the same effect are the other decisions reported in 2001 (44) RLT F-7. We note that by following the said decisions, the Delhi Bench of the Tribunal in the case of C.C.E., Raipur v. SAE India Ltd. - 2001 (45) RLT 873 (CEGAT - Delhi) has remanded the matters to the Adjudicating authority for deciding the matter afresh in the light of the directions as contained in the constitutional Bench decision of the Hon'ble Supreme Court referred supra. As such following the ratio of the decision, we set aside the impugned order and remand the matter to the original Adjudicating Authority for fresh decision in the light of the observation so made. In the de novo proceedings the Adjudicating Authority would also look into the other pleas of the appellants s regards the sub-contractors being the manufacturers. Both the appeals are allowed by way of remand. Stay petitions also get disposed of.
(Dictated & pronounced in Court)