JINDAL STRIPS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal arises from the order passed by the Collector of Central Excise (Appeals), New Delhi dated 31 -1 -1994 remanding to the Asstt. Collector the Price Lists approved earlier by the said Asstt. Collector for de novo consideration on the ground that the approval of the impugned Price Lists was non -speaking and therefore not sustainable.

(2.) APPELLANTS who are engaged in the manufacture of goods falling under Chapter 72 of the Central Excise Tariff sold their products to independent buyers and also transferred such goods to its own Branches/Consignment Agents for further sale. Further, hot rolled products manufactured in the factory of the appellants were also sent to other independent units for cold rolling on job charges. The duty of excise on the goods, whether sold to independent buyers or transferred to Branches/Consignment Agents for further sale, or sent to other units for cold rolling on conversion charges basis, was, according to the appellants, paid by the appellants themselves on the same rate per M.T. upto 28 -2 -1992 at specific rate and from 1 -3 -1992 at specified ad valorem rates on the declared rates as approved under Section 4(1)(a) of the Central Excise Act for all products irrespective of whether sold at the factory gate or transferred to Branches/Consignement Agents or sent for conversion into cold rolled items to other units on conversion basis. While granting approval to the Price Lists, the Asstt. Collector subjected it to a certain endorsement. This endorsement was challenged before the Collector (Appeals) and the Collector (Appeals) allowed the assessee's appeal and directed the deletion of the said endorsement. Against the said order of the Collector (Appeals), the Department moved the Tribunal vide Appeal Nos. E/73 -75/93 -A. During the pendency of the said matter before the Tribunal, the Asstt. Collector under directions from the administrative Collector filed another appeal before the Collector (Appeals) under Section 35E(4) of the Act against the said Price Lists seeking annulment of the approval of the Price Lists already approved by the Asstt. Collector. The impugned order arises from the said Appeal.

(3.) WE have heard Shri R. Santhanam ld. Advocate for the appellants and Shri P.K. Jain, ld. SDR for the Respondent.