S. N. Variava, J. - (1.) These Appeals are filed against an Order dated 18th November, 1999 of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT).
(2.) Briefly stated the facts are as follows. On 26th of July 1988 one Vijay Oil Mill having its address at Majevadi Gate, Junagadh, addressed a letter to the Superintendent of Central Excise, Junagadh, wherein it was mentioned that they had entered into a lease agreement with the Appellants. It was mentioned that Vijay Oil Mill was supplying oil cakes to the factory of the Appellants and that the Appellants, who are holding a valid Central Excise Licence, would be undertaking manufacturing activities for and on their behalf, i.e., on behalf of Vijay Oil Mill. The letter mentioned that the Vijay Oil Mill was accordingly filing a declaration under Notification No. 305/77 dated 5th November 1977. By the letter Vijay Oil Mill applied for exemption from licencing control and for permitting the Appellants to discharge all the excise liabilities and procedural formalities on their behalf.
(3.) The declaration filed along with the letter is relevant and it reads as follows:- "FORM OF AUTHORISATION TO BE FILLED IN BY A MANUFACTURER WHO GETS HIS GOODS MANUFACTURED/FABRICATED FROM ANY OTHER PERSON AND TO BE AGREED TO BY THE LATTER From: VIJAY OIL MILL Full Address: Outside Majevadi, Gate, JUNAGADH-362001 Phone No. if any: 25347/25397 To, The Superintendent of Central Excise, Range JUNAGADH Division-Junagadh AUTHORISATION I/We, Vijay Oil Mill, Outside Majevadi Gate, Junagadh hereby authorize M/s. Vinay Solvent Extraction Industries Private Limited of Sukhpur, Junagadh (holding Central Excise licence in form L.4 No. JUN/VNEO/2/80 to manufacture/fabricate on my/our behalf Refined Oil (Excisable commodity) falling under Central Excise Tariff Item No. 1503.10 and to comply on my/our behalf all the procedural formalities under the Central Excises and Salt Act, 1944 and Rules made thereunder and also to furnish information relating to the price at which I/we sell the said goods (excisable commodity) including complete information in case of goods sold to or through related persons in order to enable determination of value of the said goods under section 4 of the said Act. PLACE: JUNAGADH DATE: (Signature) Manufacturer who gets his goods manufactured from any other person or his authorized Agent. I/We VINAY SOLVENT EXTRACTION INDUSTRIES PRIVATE LIMITED of Sukhpur (JUNAGADH) holding Central Excise licence in form L-4 No. JUN/VENO/2/80 at SUKHPUR hereby accept the above authorization and agree to discharge all liabilities under the Central Excises and Salt Act, 1944 and Rules made thereunder in respect of the said goods manufactured from time to time by me/us on behalf of the above mentioned manufacturer. PLACE: Sukhpur DATE: (Signature) Actual Manufacturer or his Authorised Agent." (Emphasis supplied);