1987 (1) TMI 370

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.... SDR, for the Respondent. [Order per : M. Santhanam, Member (J)].  - This is a revision application filed before the Government of India which on transfer is being treated as an appeal. 2. A demand-cum-show cause notice was issued to the appellants by the Superintendent, Central Excise, Rourkela for the differential quantity in respect of molten iron sent from blast furnace to steel ....

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....ereon as is in excess of that leviable on the pig iron manufactured therefrom. Shri Mookherjee stated that the appellants were paying duty following the 'later the better' principle on the final products and there was no legal requirement for them to maintain any Central Excise registers for the intermediate stages. He urged that the losses were negligible and the duty could not be sustained. He a....

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....s used in the factory for the manufacture of pig iron. The Revenue has stated that there was a difference between the despatch and the receipt, But we do not know on that basis this difference has been arrived at. The Revenue has worked out the figures from the records maintained by the appellants. There is no statutory requirement that the appellants should maintain records in respect of the molt....

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....le to contradict this plea. While so we fail to understand why duty is sought to be levied on the present goods which is only molten iron. 6. We also find that Notification 54/65 dated 20-3-1965 envisages exemption of molten iron falling under Item 25 used in the factory of production for the manufacture of pig iron from payment of excise duty leviable. Thus the stage in which the duty is levia....