TaxTMI 
TaxTMI 
1997 (10) TMI 188
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....ents. [Order per : Jyoti Balasundaram, Member (J)]. - In this case duty demand of Rs. 13,826.20 has been confirmed on a quantity of 37,880 Tonnes of steel scrap cleared by the Appellants herein during the period from 1-3-1986 to 9-7-1987 without payment of duty and further penalty of Rs. 5,000/- has been imposed on the appellants by the Additional Collector of Central Excise. 2. The Appel....
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.... 3. Adjudicating Authority rejected the plea advanced by the Appellants and confirmed the duty demand and also imposed penalty of Rs. 5,000/-. Hence this appeal. Since the Appellants have asked for decision on merits we have heard the ld. DR and perused the records. We find that the contention of the Assessee that the quantity of scrap on which duty has been confirmed included stock of scrap....
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....e adjudicating authority for the reasons that the appellants did not maintain any records showing receipt of inputs subsequent to 1-3-1986 and therefore there is nothing to establish that the total quantity of steel bars received by them after 1-3-1986 upto July, 1987 was only the quantity mentioned by the Appellants. The adjudicating authority has also dealt with the contention of the assessee th....