2005 (11) TMI 302

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. [Order]. - This is an appeal filed by M/s. GKW Ltd. against the Order-in-Appeal No. 82/BOL/2004 dated 18-6-2004 passed by the Commissioner of Central Excise (Appeal-IV), Kolkata. The brief facts of the case are as follows :- 1.1. The appellant-company removed 28.980 MT of inputs of HR Sheets on 7-12-98 by declaring the same as scrap in the invoice raised for such re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o be sold as scraps during November and December, 1998. In terms of Rule 57E(3)(a)(iii) of the Central Excise Rules, the inputs removed as such, were required to be cleared on payment of excise duty equal to the amount of credit taken on the inputs. The HR Sheets so received by the appellant-company were manufactured by M/s. Steel Authority of India Ltd. and a total sum of Rs. 51,874.00 (Rupees fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rs. 27,000.00 (Rupees twenty-seven thousand) per M.T. during the material period of clearance, is not correct. However, the Revenue has not given any proof as to how the above value has been arrived at by them. He further submits that the allegation that the appellant-company sold the prime quality HR Sheets in the guise of scraps, is based on sheer assumption and presumption, and is not substant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ir appeal be allowed. 3. Heard Shri Y.S. Loni, learned J.D.R. for the Revenue. He reiterates the findings of the Commissioner (Appeals). 4. I have heard both sides. In this case, the appellant-company has constantly taken a plea that the HR Sheets, which they had received in 1994, had been cleared by them in 1998. These inputs were unsuitable for the manufacture of their final prod....