CYMA INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) WHEN the case was called none appeared on behalf of the appellants. However, there is a request from them to decide the case on merit.

(2.) THE Appellants filed refund claim on the ground that duty had been paid by them under mistake of law in respect of nozzles and nozzle holders which were purchased and the same were utilised by them as original equipment for the manufacture of the IC Engine. The Collector (Appeals) has clearly observed in his order that the appellants are not the manufacturer of nozzles and nozzle holders and accordingly they are not entitled to claim the refund of duty. At the time of purchasing the goods if they had paid any duty to the manufacturers the course open to them to recover the amount from the manufacturers and not from the department. This logic is correct in terms of provisions of the Central Excises and Salt Act, 1944 and the finding portion of the Collector (Appeals) in the last paragraph of the order is reproduced below : -

(3.) SINCE the party has not paid duty to the Government in respect of Nozzles and Nozzle holders it is not for him to claim the refund amount from the Government as it was rightly observed by the Collector in his order. Since we do not find any infirmity in the impugned order we uphold the order and the appeal is dismissed.