CCE Vs. AFCON PAULING JOINT VENTURE

JUDGEMENT

(1.) In this appeal, the Revenue have questioned the correctness of the impugned order in original of the Commissioner to the extent of dropping the duty demand in respect of Websols against the respondent.

(2.) The respondents are engaged in the construction of Flyovers and National Highways. They entered into three separate individual civil engineering contracts with the Government of Punjab (P.W.D) for four -laning of Highway No. 1 from Khanna to Doraha, Doraha to Ludhiana Byepass and Goraya to Jalandhar. They imported latest technology of Websol panels as approved by the Punjab PWD in substitution for the usual RCC retaining retaining as per the contract. They started casting and erection of websols are Sherpur (Ludiana) in September 1990 and completed in October, 1991. Thereafter, they started casting and erection of the goods at Chheheru (Phagwara) in April, 1992. They also installed the stone crusher for crushing of big stones into smaller stones for use in the construction of road alongwith other raw material.

(3.) They were served with a show cause notice raising duty demand on the crushed stones and the Wobsol panels for the period September, 1990 to February, 1994. In reply to the sow cause notice, they disputed the excisability and marketability of these goods and further alleged that the demand was time barred. But the adjudicating authority rejected their pleas and confirmed the duty demand vide order dated 25.10.94. But that order was challenged by them and the Tribunal set aside the same vide Final Order dated 16.12.99 and the matter was sent back to the adjudicating authority for fresh decision on the question of availability of benefit of Notification No. 59/90, marketability and excisability of the goods and application of the extended period of limitation for raising the demand. after the remand, the adjudicating authority had dropped the demand in respect of websol panels but confirmed regarding the crushed stones through the impugned order.