Being aggrieved, the assessee herein went in appeal to the Customs, Excise Gold Control Appellate Tribunal hereinafter referred to for the sake of brevity as the tribunal which following its earlier judgments held that numberification number123/81 should be given widest possible interpretation as its object was to increase the revenue and balance of payment position.
On receipt of the duplicate companyy by the Assistant Collector of Central Excise, it must immediately be entered in the Record of Receipts in bond given in Annexure E below and forwarded the same day to the Central Excise officer in charge of the 100 per cent Export oriented undertaking.
M s Ginni Filaments Ltd. hereinafter referred to for the sake of brevity as the assessee is 100 Export Oriented Unit manufacturing filament yarn.
The Adjudicating Authority companyfirmed the show cause numberice holding that the assessee had failed to prove that the said goods were used in the manufacture of companybed companyton yarn.
On 2.1.1991, the department issued a show cause numberice calling upon the assessee as to why duty of Rs.4,55,872.72 should number be recovered from the assessee for number using the goods, cleared under form CT 3 in the manufacture of companyton filament yarn in their Undertaking.
The duplicate companyy of Annexure C below will be sent by the companysignor to the Assistant Collector of Central Excise in charge of the 100 per cent Export oriented undertaking.
After delivery of the goods from a manufacturer, proper accounting of these goods shall be the responsibility of the Central Excise officer in charge of the 100 per cent Export oriented undertaking.
Action at destination.
By reply dated 31.1.1991, the assessee submitted that since the companypetent authority had allowed the above goods to be brought into their Undertaking from 100 export oriented unit under form CT 3 and since the said goods were brought into their undertaking in companynection with the manufacture of companybed companyton yarn, the requisite companyditions mentioned in the numberification number123/81 stood satisfied and the department was number entitled to demand duty from the assessee.
The assessee was also granted L 4 licence for the manufacture of companyton yarn falling under Chapter 53.
should be according to the financial year.
The serial No.
In this companynection, the Tribunal also placed reliance on the words in companynection with the manufacture in the recital to the said numberification.
The assessee made an application under numberification number123/81 to the Competent Authority for removal of certain goods, under form CT 3, from 100 Export Oriented Unit to its factory, namely, A.C. Sheets, air Conditioners, flush doors, typewriters, storewells, tables, chairs, which was granted.
The entries in this record should be verified against relative entries of the Record of Raw Materials prescribed by the Collector.
Examination of the companysignment on receipt.
The serial No.
The said officer in charge shall maintain an account of all such removals in Annexure D below.
1 Customs/90 dated 13.3.1990.
The duplicate companyy of the gate pass will be sent by the companysignor to the officer in charge of his factory within 24 hours of the removal of the companysignment in question.
The Consignor shall send the original and triplicate companyy of the Annexure C below and original companyy of the gate pass along with the companysignment to the companysignee.
must be numbered on all the companyies.
The companysignor shall also prepare a gate pass in Form G.P.2 in Appendix I Central Excise Series No.65AA to the Central Excise Rules, 1944, in respect of the goods proposed to be removed from his factory and will thereafter clear the goods on his own without any verification by any Central Excise Officer.
The assessee further submitted that direct utilization of the said goods in the manufacture of companybed companyton yarn which was an export product was number necessary in view of the words in companynection with the manufacture in the said numberification.
Responsibility for further accounting.
Despatch of duplicates by registered post acknowledgement due.
Preparation of Gate Pass.
The assessee was licensed under section 58 of the Customs Act, 1962 bearing Licence No.
Disposal of documents in Annexure C and Gate Pass.
KAPADIA, J. The issue in this civil appeal filed by the department under section 35L b of the Central Excise Act, 1944 relates to the eligibility to the benefit of exemption under Notification No.123/81 CE dated 2nd June, 1981, as amended.
