2005 (2) TMI 720

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.... Advocate, for the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise, whereby demand was confirmed and penalty was imposed on the ground that the appellant had shown more production of Colour Picture Tubes and....

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....elevisions which were cleared without payment of duty. The appellant produced the evidence showing that some picture tubes were cleared as such and sent to Service Centre and some picture tubes were declared for Research & Development purposes and some tubes were the rejections during the manufacture of colour picture tubes. The contention is that Commissioner of Central Excise accepted where the ....

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....ur televisions and there are so many other parts in addition to tubes which required in the manufacture televisions. 3.The contention of the revenue is that in the balance sheet, the appellant shown in the consumption of colour picture tubes and that consumption has to be taken as used in the manufacture of colour televisions. The contention of the Revenue is that picture tubes were cleared for....