2011 (5) TMI 197

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....the respondent   Per: Sahab Singh, Member (T)   This is an appeal filed against the Order-in-Appeal No: RK89/AUR/2003 dated 29/08/2003.   2. Brief facts of the case are that appellants are manufacturer of polyester, HDPE and nylon monofilament falling under Chapter 54 and PVC float falling under Chapter 39 of Central Excise Tariff Act, 1985. A show-cause notice dated 11/11/....

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....order held:   (a) PVC float falls under SH 3926.90 and was exempted under Notification 15/94-CE dated 01/03/1994 as claimed by appellant but appellant is liable to penalty for not maintaining Central Excise records;   (b) PVC cure rods was excisable product classifiable under SH 3916.00. Appellant is liable to penalty for not maintaining Central Excise records.   (c) Waste ....

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....y has to be proved beyond doubt before classifying the goods as excisable;   (iii) Since the goods are exempted products from duty requirement of maintaining Central Excise records does not arise.   (iv) Penalty not imposable when appellant have not contravened any provisions.   4. Appellant were asked to present their case before the Bench on 08/03/2011 but they sought adj....

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.... "I say that the so called PVC Rod manufactured by M/s. Garware Marine Industries Limited at their factory at Aurangabad is technically known as PVC Bar. The said so-called PVC is not a complete product and its main use is in the manufacture of PVC Floats. It has specific properties and characteristics, which are necessary for the PVC Float to expand in boiling water. I say that so called PVC Rod....