COLLECTOR OF C. EX. Vs. ANUPAM ENGINEERING WORKS

JUDGEMENT

(1.) THESE are three appeals filed by the Revenue being aggrieved with the common Order -in -Appeal passed by the Collector of Central Excise, Ahmedabad. The respondents are M/s. Anupam Engineering Works.

(2.) WHEN the matter was called no one appeared for the respondents. As it is an old matter in which the show cause notice was issued in the year 1990, we are proceeding to deal with the matter on merits after hearing, Shri R.K. Sharma, learned SDR.

(3.) SHRI R.K. Sharma, learned SDR submitted that the appellants had manufactured the excisable goods on behalf of their principal, M/s. Elecon Engg. Co. Limited. During the relevant time, a higher notional credit was available when the goods were supplied by the small scale assessees. M/s. Elecon supplied the raw material to the appellants and appellants returned the intermediate goods manufactured by them in place of following the procedure under Rule 57F. The appellants paid Central Excise duty and in this process, M/s. Elecon got a higher notional credit. He referred to the Grounds of Appeal and submitted that M/s. Elecon had enjoyed double benefit which was not permissible under the law.