2006 (2) TMI 453

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.... Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a manufacturer of copper pipes and tubes. The duty demand in the present case is under three heads. The first (about Rs. 24 lakhs) is in regard to copper scrap dispatched by the appellant without payment of duty to its job worker. The said scrap arose during the process of man....

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....ner (Appeals) has allowed the appellant's appeal in regard to the same dispute under Order-in-appeal No. 516/CE/APPL/NOIDA/03, dated 17-11-2003 and this order has become final as no appeal had been filed against it. 3. The Second demand is upon a finding that central excise officers who visited the appellant's factory on 24-8-2001 recovered a Note Book from the appellant's premises and tha....

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....ioner, there are discrepancies in the explanation. 4. We have carefully seen the entries, the explanation and the findings of the Commissioner. To begin with, though it is written in the front of the register "Despatch Book", the entries are of not despatches. Fourth page of the Book contains entry of about 266 pcs. totally weighing about 14 Tons. These are copper cathodes purchased by the....

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....rdware, Singapore alone shows that name of the party to whom the goods are sent. Thus, the register cannot be treated as telling a story of dispatches. Further, as is seen from another page, the entry clearly is not about pipes in the absence of mentioned of any dimension (diameter). The particulars mentioned also would seem to suggest that the entries relate to purchase of copper cathode. The app....