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G.A.BRAHMA DEVA
SAE (India) Ltd. – Appellant
Versus
Collector of Central Excise – Respondent
G.A. Brahma Deva, Member (J)
1. This is an appeal preferred against the Order-in-Appeal No. 1/CE/IND/91 dated 21-3-1991 passed by the Collector of Central Excise (Appeals), Indore.
2. The appellants had filed classification list No. 134/88-89 wherein they have classified M.S. angles of short length under Heading 7216.10 and M.S. defective Angles and plate under Chapter Heading 7216.10 but the same were approved under Chapter Heading 7216.90. The appellants had removed M.S. defective plates quantity 2.140 M.T. @ Rs. 365/- P.M.T., M.S. defective plates quantity 1.960 M.T. @ Rs. 385/- P.M.T. and M.S. Angles of short length @ Rs. 365/- P.M.T. Since higher rate of duty was in force at the time of removal, according to the department, duty was payable on these items in question at Rs. 500/- P.M.T. Rs. 600/- P.M.T., and Rs. 500/- P.M.T. respectively plus Special Excise duty as provided under Notification No. 64/89 dated 1-3-1989. The contention of the appellants that inputs on which credit was taken can be removed on payment of duty under Rule 57F(1) at the same rate of duty at which the credit was taken, was negatived by the authorities below and raised differential duty amounting to
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