Darshan Metal Industries vs Cce on 28 May, 2002
3. Countering the arguments Shri M.P. Singh, learned DR, submitted that even in respect of goods which are chargeable to nil rate of duty or are exempted from payment of duty these are required to be mentioned in the classification list; that they had not declared about the captive consumption of cold rolled strips for making utensils and as such they had suppressed the vital fact from the department. Finally he submitted that the duty paid by them on trimmed circles cannot be adjusted in respect of duty payable on cold rolled strips as held by the Tribunal in the case of Super Cassette Industries Ltd. v. CCE, Meerut , wherein it was held that duty paid on plastic components of Audio Cassette component under sub-heading 8523.12 of the Central Excise Tariff which was subsequently held to be not payable cannot be retained by the department as duty payable by manufacturer on plastic components.