M.G. ELECTRONICS Vs. CCE

JUDGEMENT

(1.) This appeal was remanded back for decision by the Supreme Court in C.A. No. 8113 -8114 of 2001 alongwith other cases with the following directions: "The appeals were allowed by the Tribunal relying on the decision rendered by this Court in Cotspun's case. However, on facts, it is agreed that the matter requires to be remitted to the Tribunal for deciding the question of classification and other issues. In the result, the appeals are partly allowed. The impugned order passed by the Tribunal is set aside. The Tribunal to decide the contention raised by the respondents with regard to classification of the goods in question and other issues, if any."

(2.) The facts of the case, in brief, are that the appellants had filed classification list effective from 1.3.89 (Range Sl.No. 3/MGE/89). In column 6 of the said classification list, they have described the excisable goods manufactured by them intended to be removal from the factory as "Parts suitable for use solely or principally with the apparatus of Heading No. 85.25 to 85.29 namely Deflection components for T.V. sets - - parts namely (i) EHT Transformers (ii) Deflection Yoke (iii) Linearity Coil (iv) Line Driver transformers (v) T.V. Tuner (vi) Width Coil (vii) SMPS Transformers and (viii) Oscillator Coil, under sub -heading 8529.00 of the Central Excise Tariff showing excise duty at the rate of 15% ad valorem basic excise duty and 5% of the basic excise duty as special excise duty. Show cause notice was issued to them for changing classification of EHT transformer, Line Driver transformer and SMPS transformer to heading 8504.00 and duty of Rs. 3,99,516.33 for the period 1.7.89 to 19.1.90 was also demanded. The case was adjudicated by the Additional Collector who under the impugned order classified the above -said EHT transformer, Line Driver transformer and SMPS transformer under heading 8504.00 of the Central Excise Tariff and confirmed the differential duty of Rs. 3,99,516.33 under Section 11A of the Central Excise Act. The appeal filed before the Tribunal against the order of the Additional Collector was allowed by the Tribunal under Final Order No. 1435/99 -B1 dated 23.12.99. The application for rectification of mistake was filed by the Commissioner of Central Excise, Meerut -I for modification of this Final Order No. 1435/99 -B1, in view of the amendment of the provisions relating to time bar in Central Excise Act (Section 11A) with retrospective effect in the Finance Act, 2000 which received the ascent of the President on 12.5.2000. This application for rectification of mistake was rejected by the Tribunal under Misc. Order No. 41/2001 -B dated 4.5.2001. The Commissioner of Central Excise, Meerut filed Civil Appeals Nos. 8113 (sic) 8814/2001 before the Hon'ble Supreme Court by which the order of the Tribunal was set aside and the case was remitted to the Tribunal for deciding the question of classification and other issues.

(3.) None appeared for the appellants despite the fact that the case was on Board. No application for any adjournment was received. Therefore, the case was taken up for decision on merits.