Arijit Pasayat, J. - (1.) These three appeals under Section 35L of the Central Excise Act, 1944 (in short the Act) are directed against three separate orders passed by the Customs, Excise and Gold (control) Appellate Tribunal, New Delhi (in short the CEGAT).
(2.) Civil Appeal No. 5421/1999 relates to the issue whether the benefit of Notification No. 281/86 dated 24.4.1986 is available to parts of loco wagon and rolling stock manufactured by the assessee-appellant. It concerns show cause notices issued in 1987 to Growth Shop at Adityapur, alleging breach of the terms and conditions mentioned in the aforesaid Notification. The notice relates to the consignor i.e. the Growth Shop. The CEGATs decision which is impugned in the said appeal is also based on certain findings recorded in the CEGATs order which forms the subject-matter of challenge in C.A. No. 5836 of 1999. There also the issue related to the question of eligibility for benefit of exemption of Notification No. 281/86 dated 24.4.1986 in respect of parts of rolling stock manufactured in the appellants factory (Growth Shop) at Adityapur and brought to the main steel works at Jamshedpur for use in repair and maintenance of transport equipments used for moving the materials and products within the factory. In the third appeal i.e. C.A. 5209 of 2001 the issue relates to the confirmation of demand of central excise duty amounting to Rs. 44,78,167.02 and imposition of penalty of rupees five lakhs. Here again, the show cause notices proposing imposition of duty and penalty were on the basis that the benefit of aforesaid Notification was not available to the assessee-appellant. The dispute relates to adjudication for alleged contravention of procedures contained in Chapter-X by the consignee, namely, the Main Plant at Jamshedpur. Allegation was that consignee had failed to intimate the actual use of goods received from the Growth Shop at Adityapur. The show cause notice is dated 14.5.1991.
(3.) The assessee-appellant had applied for permission under Rule 192 of Central Excise Rules, 1944 (in short the Rules) for getting parts of loco engine and rolling stock falling in Chapter 86 of the Schedule from the growth shop without payment of duty claiming the benefit of the aforesaid Notification. Permission was refused, as according to the revenue, the products were not found to be covered under the provisions of the Notification. Show cause notices were issued requiring the appellant to show cause as to why the duty should not be demanded under Rules 9(2) and 196(1) of the Rules read with proviso to Section 11(A)(1) of the Act.;