Customs, Excise and Gold Tribunal - Delhi
Collector Of Central Excise vs Indian Aluminium Co. Ltd. on 22 May, 1987
Equivalent citations: 1990(46)ELT437(TRI-DEL)
ORDER K.L. Rekhi, Member (T)
1. On hearing both sides, we observe that the aluminium circles returned to the respondents factory under Rule 173L were not in Opened Packages. We find it recorded in the impugned order-in-appeal that the said circles had in the first instance been cleared in loose condition only and they were received back in the factory in the same condition. It is not a case where the goods were cleared in packages but were returned in opened packages. Secondly, we find that the exemption Notification 43/75-CE dated. 1-3-1975 fixed concessional rate of duty for aluminium circles for all producers. There does not appear to have been a further concessional rate for small scale sector or cottage sector of the industry. In the circumstances, we find that the provision of Rule 173L (3) (i) did not come in the way of respondents getting the refund under that Rule.
2. In the consequence, we can find no fault with the impugned order-in-appeal. This appeal is, therefore, dismissed.