Commissioner of Central Excise Vs. Hawkins Cooker - Court Judgment

Excerpt:
1. heard both sides. we find that while passing the impugned order, the lower appellate authority has observed as follows :- i have gone through the order-in-original, appeal petition, submissions made at the time of personal hearing and connected paper carefully. i find that the matter was remanded only for verification of the appellant's contention that if the items viz separator sets, separator stand, combi set, steaming basket and hawkins f. mold etc. are sold without pressure cookers as claimed by the appellant, the benefit of exemption notification no. 8/96 (now 5/98) are rightly available to the appellant, otherwise denied. the appellants have produced before this authority relevant documentary evidences and on going through the relevant price lists of the appellant-firm it is seen that different prices have been mentioned for pressure cookers with or without separators and also prices of items like combi set, steaming basket have been mentioned separately. this indicates that the appellants are also selling these items without pressure cookers, the data regarding sale of cookers submitted by the appellants also corroborate this point, and hence in terms of commissioner (appeals)'s order dated 26-6-2000 this benefit of exemption of notification no. 8/96 (now 5/98) are rightly available to the appellant. the deputy commissioner travelled beyond the scope of the remand order of the commissioner (appeals).2. as such, we are of the view that the lower appellate authority has passed a reasoned and correct order, which does not require any interference. the department's appeal is dismissed.

Judgment:
1. Heard both sides. We find that while passing the impugned order, the lower appellate authority has observed as follows :- I have gone through the Order-in-Original, appeal petition, submissions made at the time of personal hearing and connected paper carefully. I find that the matter was remanded only for verification of the appellant's contention that if the items viz Separator sets, Separator Stand, Combi Set, Steaming Basket and Hawkins F. Mold etc.

are sold without pressure cookers as claimed by the appellant, the benefit of exemption Notification No. 8/96 (Now 5/98) are rightly available to the appellant, otherwise denied.

The appellants have produced before this authority relevant documentary evidences and on going through the relevant price lists of the appellant-firm it is seen that different prices have been mentioned for pressure cookers with or without separators and also prices of items like Combi Set, Steaming Basket have been mentioned separately. This indicates that the appellants are also selling these items without pressure cookers, The data regarding sale of cookers submitted by the appellants also corroborate this point, and hence in terms of Commissioner (Appeals)'s order dated 26-6-2000 this benefit of exemption of Notification No. 8/96 (Now 5/98) are rightly available to the appellant. The Deputy Commissioner travelled beyond the scope of the remand order of the Commissioner (Appeals).

2. As such, we are of the view that the lower appellate authority has passed a reasoned and correct order, which does not require any interference. The Department's appeal is dismissed.