KEY LOCKS (INDIA) Vs. C.C.E.

JUDGEMENT

(1.) BOTH the appellants are in second round of litigation before the Tribunal. Tribunal in the earlier occasion by final order dated 17.01.2002 reported in : 2004 (165) E.L.T. 74 (Tri. Del.) ordered that there was shortage of 4,116 locks of Harrison Brand but assessable value thereof re -determined in terms of the decision of the Larger Bench in the case of Srichakra Tyres Ltd. vs. Collector of Central Excise, Madras reported in : 1999 (108) E.L.T. 361 (Tri.). Secondly, it was ordered that the issue of duty on the basis of job charges paid by the appellant was to be re -examined. Thirdly, there shall be re -examination of the issue of shortage of raw material and fourthly the duty demand of Rs. 2,16,938/ - on account of locks seized from the premises of M/s. R.P. Locks is to be re -examined for passing fresh order. Matter was remanded accordingly for Renovo adjudication granting cum -duty benefit.

(2.) SHORTAGE of raw material alleged to be used in manufacture of clandestinely cleared goods.

(3.) KEY locks found in the premises of M/s. R.P. Locks.