2009 (8) TMI 910

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....r factory manufacture PVC pipes chargeable to Central Excise duty under sub-heading 3917007 of the 1st Schedule to the Central Excise Tariff Act, 1985 from plastic resin and other raw materials. During the process of manufacture of PVC pipes from the raw material, some waste and scrap is generated and the same is again re-used for manufacture of PVC pipes. The appellant's factory was visited by th....

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....he Asstt. Commissioner also imposed penalty of Rs. 15,000/- under Rule 25(1)(b). The appeal against Asstt. Commissioner's order was dismissed by the Commissioner (Appeals) vide impugned order-in-appeal No. 42/C.E./LDH/2007, dated 28-2-07. It is against this order that the present appeal has been filed. 2. Heard both the sides. Shri Atul Gupta, Company Secretary, the ld. Counsel for the appellant,....

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....he PVC scrap is an excisable item and even though it is fully exempt from duty under Notification No. 67/95-C.E. on account of being used for captive consumption, the goods being excisable goods as per the provisions of Central Excise Rules, stock account should have been maintained and since stock account was not maintained, the appellant would be liable for penalty and the stock seized was liabl....