A duty of Central excise 1 is leviable on such goods with effect from 1 3 1975.
Shri Asthana, the learned companynsel appearing for the appellant, has urged that the Tribunal was in error in holding that the payment of duty was number made under protest.
In reply dated 30 11 1976, to the said letter the Divisional Engineer at the Central Workshop of the Electricity Board stated In this companynection, it is to intimate that the Central Workshop at Bhilai set up by the M.P. Electricity Board is undertaking the fabrication of transmission fine towers and sub station structures and line hardware materials in companynection with the power supply in the State of Madhya Pradesh.
Thereafter the Electricity Board took the licence required under the Central Excise Rules and also paid the excise duty.
The Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as the Tribunal in the impugned judgment dated 8 12 1994 has number accepted the companytention of the appellant that the payment was made under protest.
The factory has number yet been licensed under the Central Excises and Salt Act, 1944 to manufacture the said goods.
in companynection with the power supply in the State of Madhya Pradesh and that Ihe said protest companyld number sustain the claim for refund lodged on the ground that the product was number a manufactured item classifiable under Tariff Item 68.
In the impugned judgment, the Tribunal has held that protest was lodged only regarding applying for Central excise licence and number to payment of excise duty.
You are, therefore, requested to supply the following particulars in respect of the goods manufactured in the factory and oblige.
Subsequently a claim for refund was made by the appellant which was rejected by the Assistant Collector of Central Excise Appeals and the Tribunal.
The Tribunal was also of the view that the ground for protest as spelt out in the letter dated 30 11 1976 was that duty was number payable for the reason that the workshop had been set up by the Electricity Board for fabrication of towers, structures, etc.,
The particulars that were required to be supplied were regarding the name of the goods manufactured from 1 3 1975 up to date, their quantity and value as well as the quantity and value of the goods removed outside the factory from 1 3 1975 up to date and the quantity and value on balance on 29 11 1976.
On 29 11 1976, the Inspector, Central Excise, Raipur addressed a letter to the Divisional Engineer at the Central Workshop of the Electricity Board wherein it was stated I have to state that the above mentioned workshop manufactures goods falling under Tariff Item 68 of the Ist Schedule to the Central Excise Act, 1944.
The facts, in brief, are as follows The Central Workshop of the M.P. Electricity Board hereinafter referred to as the Electricity Board at Bhilai undertakes the fabrication of transmission line towers, sub station structures and line hardware materials.
