2007 (3) TMI 521

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.... Vide impugned order, authorities below has confirmed demand of duty of Rs. 7,26,970/- along with confirmation of interest and imposition of personal penalty of identical amount on the appellant on the allegations and findings of clandestine removal of ceramic glazed tiles being manufactured by the appellant. It is seen that the appellant's factory was visited by Central Excise officers as a foll....

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....n the input-output ratio taking into account a single raw material i.e. ceramic frit, obtained by them from M/s. Vishwa Traders (P) Ltd.. The said ceramic frit is glazing/coating material which gives luster and shine to the outer facing surface of ceramic tiles and therefore on the outer surface of the tiles it is coated with Frit. The situation can be compared with surface coating of any metal. T....