JAYASWALS NECO LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The present appeal has been filed under Section 35L(b) of the Central Excise Act, 1944 (for short "the Act") impugning the Final Order No. 925/2000-B, dated 20th June, 2000 in Appeal No. E/2677/94-B passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal"), rejecting the appeal filed by the assessee-appellant.

(2.) The appellants are engaged in the manufacture of Malleable Cast Iron (MCI) inserts. These inserts are meant for the manufacture of concrete sleepers for exclusive use by the Indian Railways. The assessee-appellant was served with a show cause notice dated 25th February, 1994 under Section 11A of the Central Excises & Salt Act, 1944 on the ground that there was suppression of facts by the assessee regarding classification thereby making themselves eligible and taking the benefit of Notification No. 223/88-C.E. issued by the Central Government, Ministry of Finance. The show cause notice, apart from holding that the assessee was not entitled to the benefit of Notification No. 223/88-C.E., also demanded differential duty for the exemption already availed by the assessee by suppression and mis-statement. The appellants filed their objections to the notice on both counts, viz. on merits as well as on limitation, which were rejected by the Collector of Central Excise, Nagpur (for short "the Assessing Authority") vide his Order-in-Original No. 27/1994. The assessing Authority while holding the notice to be beyond the period of limitation and therefore bad in law, decided against the assessee on merits.

(3.) Aggrieved against the aforesaid Order passed by the assessing Authority, the assessee-appellant filed Appeal No. E/2677/94-B before the Tribunal, which was rejected vide Tribunal's Final Order No. 925/2000-B, dated 20th June, 2000. It affirmed the decision of the Assessing Authority to the effect that the assessee is not entitled to the exemption under Notification No. 223/88-C.E. The said order of the Tribunal dismissing the appeal preferred by the assessee against ihe order of the Assessing Authority, is under challenge in the present appeal.