Posted On by &filed under Customs, Excise and Gold Tribunal - Delhi, Tribunal.


Customs, Excise and Gold Tribunal – Delhi
Hindustan Copper Ltd. vs Collector Of C. Ex. on 16 August, 2000
Equivalent citations: 2000 (122) ELT 745 Tri Del

ORDER

P.S. Bajaj, Member (J)

1. Heard both the sides. The issue involved in the main appeal already stands covered by the two decisions of the Tribunal in the appellants own case. Therefore, the prayer of the appellants for waiving the pre-deposit of the duty demand of Rs 95,977.07 is accepted. With the consent of both the parties, we proceed to decide the matter on merits.

2. In this appeal filed by M/s Hindustan Copper Ltd., the issue involved is as to whether the benefit of Notification No. 281/86 is available to the appellants in respect of the copper cathodes cleared from the place of manufacture to the foundry shop for manufacture of copper cooling element, copper launders and L shaped copper electric conductors meant for the repair and maintenance of the machinery within the factory. The Collector has confirmed the demand of Rs 95,977.07 for the period April 1990 to May 1990 on the strength of show cause notice dated 29th October, 1990 on the appellants through the impugned order by denying the benefit of this notification.

3. The issue regarding the availability of the benefit of notification in question No. 281/86-C.E., dated 24-4-1986 in respect of copper cathodes stands already settled in favour of the appellants in their own earlier two decisions. The first decision in the appellants own case i.e. Hindustan Copper Ltd. v. CCE, Jaipur, is reported in 1999 (111) E.L.T. 610 (T), wherein it has been held that the benefit of the Notification No. 281/86-C.E., dated 24-4-1986 is available to the appellants in respect of the product in question, referred to above. This very decision has been again followed by the Tribunal in the appellants own subsequent case wherein the Tribunal vide its Final Order No. 54/2000-B, dated 11-1-2000 set aside the order of the Collector confirming the duty demand of Rs. 7,27,717.35 by holding that the benefit of exemption Notification No. 281/86-C.E., dated 24-4-1986 was available to the appellants in respect of the product in question.

4. By following the ratio of the law laid down by the Tribunal in the earlier decisions of the appellants own case, the issue involved in the present appeal deserves to be decided in favour of the appellants. Therefore, we are of the view that the appellants are entitled to the benefit of notification in question No. 281/86 dated 24-4-1996 regarding copper cathodes cleared from the place of manufacture to the foundry shop for manufacture of copper cooling element, copper launders and L shaped copper electric conductors meant for the repair and maintenance of the machinery within the factory. The duty demand confirmed by the Collector, therefore, cannot be sustained and is set aside.

5. Consequently, the appeal of the appellants is accepted and the impugned order of the Collector is set aside with consequential relief to the appellants, if any, permissible under the law.


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