Vishnu Udyog Vs. Collector of Central Excise - Court Judgment

Excerpt:

.....notification no. 119/78 and 78-c.e. as referred to and subsequent notifications in this respect dated 1-11-1982 & 17-12-1982.the appellants were manufacturer of brass utensils out of scraps purchased from ordinance factory also through the agents and circles manufactured from duty paid untrimmed circles. the appellants have requested the case to be decided on merits. they cite tribunal judgements in their favour. they state that the issue is no longer res integra and that their contentions are required to be held. the appellants here cite the case of ajit metal industries v. c.c.e., reported in 1993 (66) e.l.t. 81 which in turn follows the ruling of the patna high court in the case of tata yodogawa ltd. v. u.o.i. reported in 1987 (32) e.l.t. 521, indira metal works v. c.c.e., pune by final order no. e/150/94-b1, dated 7-3-1994, jitendra smelting and rolling mills v. c.c.e., pune 3. on careful consideration of the submissions and perusal of the records we notice that the issue is no longer res integra and issue has already been settled in the above judgments. respectfully following the ratio of the above judgments the impugned order is set aside and [the appeal is] allowed.

Judgment:

1. This Appeal arises from order in original dated 11-9-1989 passed by the Collector of Central Excise, Pune denying the benefit to the appellants of Notification No. 119/78 and 78-C.E. as referred to and subsequent notifications in this respect dated 1-11-1982 & 17-12-1982.

The appellants were manufacturer of Brass utensils out of scraps purchased from ordinance factory also through the agents and circles manufactured from duty paid untrimmed circles. The Appellants have requested the case to be decided on merits. They cite Tribunal judgements in their favour. They state that the issue is no longer res integra and that their contentions are required to be held. The Appellants here cite the case of Ajit Metal Industries v. C.C.E., reported in 1993 (66) E.L.T. 81 which in turn follows the ruling of the Patna High Court in the case of Tata Yodogawa Ltd. v. U.O.I. reported in 1987 (32) E.L.T. 521, Indira Metal Works v. C.C.E., Pune by Final Order No. E/150/94-B1, dated 7-3-1994, Jitendra Smelting and Rolling Mills v. C.C.E., Pune 3. On careful consideration of the submissions and perusal of the records we notice that the issue is no longer res integra and issue has already been settled in the above judgments. Respectfully following the ratio of the above judgments the impugned order is set aside and [the appeal is] allowed.