2003 (10) TMI 482

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....vocate with Rajesh Chhibber, Advocate, for the Appellant. Shri Virag Gupta, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Rathi Super Steels Ltd., is whether the Central Excise duty is payable by them on misrolls, which are obtained during the course of manufacture of bars and rods by them. 2. Shri M. Chandersek....

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....e-limit specified in Section 11A of the Central Excise Act as the extended period of limitation is not invocable; that the fact of misrolls, arisen during the course of manufacture of final product, was known to the Department as they had filed R.T. 12 return for the month of September, 1997 in which they had clearly mentioned misrolls and they had also filed a declaration in lieu of classificatio....

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....artment, during the period of October, 1997 to March, 2000, about the manufacturing of misrolls in their factory and captively using them in the manufacture of bars and rods; that they had also not disclosed to the Department that they were going to avail of the benefit of Notification 67/95-C.E., dated 16-3-1995 in respect of misrolls; that the Department came to know all the details only when th....

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.... the production and clearance of misrolls, without payment of duty, was brought to the notice of the Department and they had filed the R.T. 12 return for the month of September, 1997 and subsequently, they had filed classification declaration under their letter dated 4-8-1997 in which they had clearly claimed the benefit of Notification No. 67/95-C.E. in respect of misrolls captively consumed. In ....