TaxTMI 
TaxTMI 
2001 (8) TMI 668
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....un Chopra, DR, for the Respondent. [Order]. - The appellant, Jetex Carburettors Pvt. Ltd., the manufacturer of carburettors, which are made for automobile engines. These are made of zinc alloy with a small quantity of aluminium. The order of the Commissioner (Appeals), on appeal by this manufacturer, demands duty on two counts, and imposed a penalty on it. 2. The first issue is....
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....t found a shortage of 4532 kilogram of zinc and excess of 4713.6 kilogram of zinc alloy. The Commissioner has ordered confiscation of the alloy found in excess. The contention here is that the appellant had removed the zinc on the previous day in order to alloy it with the aluminium; and calculation were attempted by the representative of the appellant to show that, after taking into account the q....
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....ord does justify its confiscation. 4. The appellant, prior to engaging in the alloying of zinc sent zinc out to job worker for this purpose. It did not receive back the entire quantity of zinc which it sent out to the job worker. It received from him a quantity of alloy equal in weight to the quantity of the zinc that it sent out. Since aluminium account for around 3% of the alloy, the app....
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....ellant clarifies that the appellant did not receive aluminium in its factory and pass it on to the job worker. It also did not arrange for the aluminium to be supplied directly to the job worker for being used to alloy the zinc that the appellant sent. The job worker obtained the aluminium on his own, and the details and particulars of these were not known to the appellant at any time. In that sit....