{"id":115394,"date":"2001-06-12T00:00:00","date_gmt":"2001-06-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-pyromaster-furnaces-p-on-12-june-2001"},"modified":"2018-04-27T09:15:38","modified_gmt":"2018-04-27T03:45:38","slug":"commissioner-of-central-excise-vs-ms-pyromaster-furnaces-p-on-12-june-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-pyromaster-furnaces-p-on-12-june-2001","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs M\/S. Pyromaster Furnaces (P) &#8230; on 12 June, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs M\/S. Pyromaster Furnaces (P) &#8230; on 12 June, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Shri Jeet Ram Kait, Member(T)   <\/p>\n<p> 1. This is an appeal filed by Revenue against Order-in-Appeal No. 20\/96(M) (D) dated 9.7.96 on the ground that Notification No. 175\/86 CE dated 1.3.86, as amended, exempts goods specified in the Annexure to the Notification cleared for home consumption on or after 1st day of April in any financial year by a manufacturer for one or more factories. In the case of first slab of clearance upto 30 lakhs, from the whole of duty of excise; from Rs. 30 lakhs to Rs. 50 lakhs exempts 10% from the appropriate rate of duty, and from Rs. 50 lakhs to Rs. 75 lakhs, exempts 5% from the appropriate duty. The normal rate of duty is applicable once the value of clearances exceeds Rs. 75 lakhs. They further stated that the value of clearances was Rs. 51,50,000\/- prior to clearance vide Gate Pass No. 2, dated 30.3.92 (Rs. 33,30,000\/-). the aggregate value of clearance had therefore crossed the concessional rate of duty allowed by Notification No. 175\/86, as amended upto Rs. 75 lakhs and the Commissioner (Appeals) has erred in dismissing the application filed under Section 35E (4) by the Assistant Commissioner, Central Excise, Madras VII Division.\n<\/p>\n<p>2. In this connection, the Ld. Counsel for the respondent relied on the judgment in the case of CCE Madras Vs. Helios Antennas &amp; Electronics [1998 (102) ELT 37 Trib.) in which it has been held that Notification No. 175\/86 CE dated 1.3.86 provides exemption on value of goods cleared and not on the quantum of the goods. hence, the respondents are entitled for deduction from the total value of clearances of Rs. 84,80,000\/- (51,50,000\/- + 33,30,000\/-) upto an aggregate value of Rs. 75 lakhs and they do not have to pay the full duty. They have to pay duty at the normal rate on the value in excess of the concession limit of Rs. 75 lakhs. Therefore, the duty paid on the value of Rs. 9,80,000\/- (Rs. 84,80,000\/- (-) Rs. 75,00,000\/-) only which is in excess of eligible concession limit of Rs. 75 lakhs is in order, since the respondents still  had Rs. 23,50,000\/- to cross the limit of Rs. 75 lakhs.\n<\/p>\n<p>3. Heard Ld. SDR.\n<\/p>\n<p> 4. In view of the above facts, we are of the considered opinion that the judgment of the Tribunal as rendered in the case of CCE Madras Vs. Helios Antennas &amp; Electronics (supra), is squarely applicable to the facts of this case. There is no merit in the appeal and hence the appeal of the Revenue deserves to be rejected. Respectfully following the above judgment rendered by the CEGAT Court No. II, New Delhi, we confirm the order of the original authority and the lower appellate authority and reject the appeal filed by Revenue. Ordered accordingly.\n<\/p>\n<p>(Pronounced &amp; dictated in open court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Commissioner Of Central Excise, &#8230; vs M\/S. Pyromaster Furnaces (P) &#8230; on 12 June, 2001 ORDER Shri Jeet Ram Kait, Member(T) 1. This is an appeal filed by Revenue against Order-in-Appeal No. 20\/96(M) (D) dated 9.7.96 on the ground that Notification No. 175\/86 CE dated 1.3.86, as [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-115394","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs M\/S. 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