1997 (11) TMI 291

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....i A.K. Madan, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants were manufacturing articles of plastic such as sheets and tubings. They had claimed, benefit of Sl. Nos. 24, 35 and 38 of Notification No. 132-C.E., dated 1-3-1986. They had filed necessary declarations to the jurisdictional officers for two years, viz., 1986-87 and 1987-88. The entry at Sl....

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....e passed the impugned order confirming the demand of duty to the extent of Rs. 75,473.73 and imposing a penalty of Rs. 5,000/- on the assessee. 2. Shri Gopal Prasad, ld. Advocate arguing for the appellants, stated that in the respective declarations, the process of manufacture was very clearly detailed. Two declarations bear certificate of the Sector officer as also the Range officer to th....

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....imed in the declaration pertaining to that year, was 53/88. The entries at Sl. Nos. 26, 32 and 39 were claimed for benefit in this declaration. The entry at Sl. No. 26 pertains to tubes. The one at Sl. 32 exempt cellulose acetate filaments as well as acrylic sheets. Entry at Sl. No. 39 was a residual entry. We find that in the declarations, the various goods manufactured by the assessee were liste....

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....tion read with the process of manufacture disclosed that the items manufactured by them were manufactured out of scrap. The declaration does not go beyond that and nothing further can be gleaned therefrom by any manner of reading. The declaration does not support the contention of the ld. Advocate that on perusal thereof and on studying the process of manufacture, the officer should have realised ....