1996 (10) TMI 312

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....ondent. [Order]. - This appeal is directed against the Order dated 4-11-1993, passed by the Commissioner of Central Excise (Appeals), Bombay, by which the Commissioner (Appeals) has rejected a review application under Section 35E of the Central Excises and Salt Act, 1944 filed by the Department against a order passed by the Assistant Collector of Central Excise, Kalyan Division-I in respect ....

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....scrap as such had not been declared as their input and in the adjudication that followed, the Assistant Commissioner held that the goods received by the Respondents were in fact `angles' and therefore it was as per their declaration. Assistant Commissioner's incoming to this conclusion referred to the sale order, delivery challan, invoices etc. of the respondents relating to these transactions to ....

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....aration was irregular. 3. None is present for the Respondent. 4. On careful consideration of the submissions made the question is whether what has been received as input by the Respondent herein was as per their declaration. The Assistant Collector has co-related their sale order, delivery challan and invoices conclude that what they had received were only angles themselves also fu....