2001 (5) TMI 307

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....ted 28-2-1993 as amended. 3. In Appeal No. E/167/97, a duty demand of Rs. 39,394/- notice, along with penalty liability under Rule 173 Q for the period 1-3-1994 to 14-4-1994 was issued on 26-8-1994 alleging that appellants had cleared branded castings, without following the procedure under Notification No. 214/86 or under Rule 57F(3), where branding castings were excisable in Budget 1994. 4. In Appeal No. E/426/97, a notice dated 22-11-1994 was issued demanding duty (to be quantified later) and proposing penalty under Rule 173Q as the appellants were found to have, during the period 18-4-1994 to 20-6-1994, while having given a declaration of clearing Branded Castings to original manufacturer under Notification No. 87/94, dat....

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....had admitted that goods cleared were with Brand name of another person, one of them with foreign Brand name, the benefit of Notification No. 1/93 was not available. Since no undertaking as pointed out under Notification 214/86 was produced nor challans as prescribed were made, therefore they were required to pay duty. 6. We have heard Advocate for the appellants who reiterated the written submissions relying upon - (a) Board's instructions No. 71/71/94-C.E. (b) TRUs letter F. No. 540/12/94/-TRU to submit that they have not traded in the said castings, since - (i)      Castings were made as per specific designs and samples with Brand name of supplier. (ii)     Cast....

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....ssors) who do the machinery on the goods cleared by the assessee and in term supply it to the original equipment manufacturers, ..." There is no admission or/and finding about the sale to alleged 10 customers in the Order-in-Original. It is therefore not understood how the Commissioner (Appeals) is coming to a finding of "Trade in Castings". When a Brand name original equipment manufacturer is admittedly getting the castings made with his 'Brands' on them and is supplying the samples, patterns, etc., and some parts of the goods are admittedly supplied directly back to them, the re-routing through a processor for machining only in same cases, since proof machining facility, as required on such castings was not admittedly available with th....