2004 (6) TMI 439

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.... Shri A.K. Mondal, SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  This appeal has been filed by M/s. Gouri Shankar Industries, Ghatsila, (here in after referred to as the appellant-company) against the Order-in-Appeal No. 109/JSR/CEX/Appeal/2003 dated 23-4-2003. The Commissioner (Appeals) in the said Order has held that Aluminium circles being consumed captively are ex....

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.... Aluminium Circles produced by them and records of Aluminium Utensils were maintained by them. After investigation, the Revenue issued a demand-cum-show cause notice amounting to Rs. 1,75,715.00 leviable on such Aluminium Circles by suppressing the fact of manufacture of Aluminium Circles. Shri Arjunlal Agrawal, Partner of the said Company in his statement under Section 14 of Central Excise Act, 1....

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....ey have paid Central Excise duty for the period from 1-7-1997 to 31-3-1999 only after the visit of preventive officers on 18-11-1999." 2. The appellant-company had submitted that due to their misconception about the tariff clarification, they could not pay the duty on Aluminium Circles. There was no mala fide or wilful intention to evade payment of duty by way of not maintaining the statut....

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....l (vide Order No. A-1898-1905/CAL/2000 - Appeal Nos. E/R-47/2000 & E-448-453/2000 & E-61/2000 in the case of Commissioner of Central Excise, Patna v. J.P. Metal Industries and Others) that Aluminium Circles being produced and consumed in the manufacture of Aluminium Utensils, are excisable goods. In view of that, the duty amount is confirmed. As regards the penalty, the appellant-company has submi....