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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
LAJJA RAM, S.S. KANG, JJ.
Punjab Castings (P.) Ltd. -Appellant
Versus
Commissioner of Central Excise, Chandigarh -Respondent
Misc. Order No. M/50/2000-NB Final Order No. A/135/2000-NB, E/M/591/99-NB Appeal No. E/2290/99-NB, 50 of 2000, 135 of 2000, 591 of 1999, 2290 of 1999
Decided On : 21-01-2000
Sudhir Malhotra,Mewa Singh
Per Lajja Ram :
The present appeal has been filed by M/s. Punjab Castings Pvt. Ltd. against the communication dated 30.07.99 issued by the Superintendent (T), Central Excise, Divn. Jalandhar. The letter addressed by the Superintendent (Tech.) is extracted below:-
Sub.:- CE-Request for discharging duty liability on non-alloy steel ingots on actual production.
Please refer your request application dated 31.03.99 on the subject cited above.
In this context, I am directed to inform you that your request dated 31.3.99 regarding discharging of duty liability has been examined at Hrs. Office, Chandigarh. The Hon'ble Supreme Court has desired in judgment No. 53/63/98 dated 21.04.98 that it will be open to the manufacturer to file application on the basis of actual production and the same shall be duly considered in accordance with Rules. Since you have opted to discharge duty liability under Rule 96ZO (3) on total furnace capacity of 3 Metric Tonnes installed in your factory, the benefit available under sub-section (4) of Section 3A of Central Excises Act, 1944 shall not be admissible."
2. As it is not a speaking appealable order and has been signed by the Superintendent (Tech), no appeal will lie with the Tribunal.
3. Shri Sudhir Malhotra, Advocate is present for the appellants and Shri Mewa Singh, SDR for the respondents/Revenue. Both of them agree with the above position.
4. In view of the above, the appeal is dismissed as non-maintainable. Ordered accordingly.
