2004 (1) TMI 486

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.... the Appellant. Shri Uma Shankar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  Duty demand of Rs. 2,86,070/- has been confirmed against M/s. S.C. Brothers, who are manufacturers of industrial machinery and equipment, on scrap clandestinely cleared by them during the period 1996-97, 1997-98 and 1998-99, and a penalty of equal amount has been imposed upon th....

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.... cause notice was thus issued proposing recovery of duty on 68750 kgs and 12540 kgs of M.S. scrap, 20,000 kg of aluminium scrap and 3910 kg of stainless steel scrap and gun metal scrap and imposition of penalty. The notice was adjudicated by the Joint Commissioner who upheld the demand and imposed penalties. The matter was carried in appeal to the Commissioner (Appeals), who upheld the demand conf....