1997 (12) TMI 235

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri D.S. Negi, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  Central Excise officers had visited the appellants factory and noticed that some articles of crown wheels lying in the factory premises. It was alleged that these articles were machined, drilled and bored. These were subsequently described as flanges, driving flanges, stub ends and crown wheels. It wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....demption fine of Rs. 20,000/-. Penalty of Rs. 10,000/- was also imposed. 2. Arguing on behalf of the Appellants the ld. Counsel submitted that the goods cannot be considered as completely finished. These were only forged product; only flanges were in machined condition. Many defects were still to be removed. They would have cleared the goods after obtaining Central Excise licence. 3.&em....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er clarifies the products which have undergone proof-machining cannot be described as products roughly shaped by forging or rolling. It is admitted position that flanges were machined, drilled and bored in their factory. The Production Manager admitted that driving flanges, crown wheels, driving flanges were machined and drilled after and stub ends are machined and bored. It is clear therefore tha....