Customs, Excise and Gold Tribunal - Delhi
Natraj Paints Pvt. Ltd. vs Collector Of Central Excise on 5 September, 1994
Equivalent citations: 1994(74)ELT344(TRI-DEL)
ORDER
S.K. Bhatnagar, Vice President
1. These are the appeals filed with reference to the same order-in-appeal dt. 30-6-1988 passed by Collector of Central Excise (Appeals), Bombay.
2. The appellants have sent letters dt. 16-08-1994 and dt. 17-08-1994 reiterating their submissions made in the appeal memos and requesting the Tribunal to decide the appeals on merits on the basis of these written submissions.
3. The appellants have submitted therein that they had filed refund claims but the same had been rejected by the Assistant Collector. The Collector (Appeals) had also rejected their claims on the ground that the appellants had no option to opt out of Modvat scheme and claim exemption during a particular financial year.
4. It was their submission that in the Tribunal's order in the case of CCE v. Mysore Acetate and Chemicals Co. Ltd. as reported in 1990 (47) E.L.T. 687, it has already been held that the refund claim(s) could be allowed even if any benefit of exemption notification had not been claimed in the classification list.
5. They had filed classification lists and their claims should have been allowed.
6. Learned DR states that the issue has now been settled by the order of the Calcutta High Court in the case of Bengal Cardboard Industries & Printers (P) Ltd. v. Assistant Collector of Central Excise, as reported in 1992 (62) E.L.T. 684 (Cal.) In view thereof he has nothing further to say.
7. We observe that it is a settled point of law that the assessee(s) could opt out of MODVAT claim even during the financial year and the benefit of exemption notification , if any due, could be extended to him irrespective of whether it had been claimed in the classification list or by way of separate (refund) application. We, therefore, set aside the impugned orders and remand the same to the Assistant Collector for consideration of their claims on merits in accordance with law.