2011 (3) TMI 1091

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....Murthy:   M/s. Transformers & Rectifiers (India) Ltd., survey No.344-350, Opp. PWD stores, Sarkhej Bavla Highway, Changodar, Ahmedabad (hereinafter referred to as the appellant) are engaged in the manufacture of electrical transformers classifiable under Chapter 85 of the first schedule to the Central Excise Tariff Act, 1985 and are holding central excise registration No.AAAFT900BXM001 for....

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....nue. Shri Chirag Vasudevbhat Thakkar, Officer-Excise of the appellant in his statement which was recorded on 03.07.06 under Section 14 of Central Excise Act, 1944 admitted that they did not divulge the data relating to the clearance of copper scrap to the department at any point of time.   3. Therefore, a show cause notice F.No.V. 85/15-68/Dem/06 dated 23.04.07 was issued to the appellant ....

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....on 11AB of Central Excise Act, 1944 and imposed penalty Rs.33,67,496/- under Section 11AC of Central Excise Act, 1944. Appeal filed by the appellants has been rejected in the impugned order.   5. Heard both the sides. The stand taken by the Revenue is that the copper scrap generated during the course of manufacture in the factory of the appellant is finished goods. According to provisions ....

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....of excisable goods such as copper flats, rods, wires and strips. In the process of manufacture remnants of copper generated were sent by them to their job workers for conversion into copper bar. In that case also Revenue entertained a view that scrap is finished goods and hence it could not be sent to a job worker. The Tribunal took the view that remnants emerging is a necessary consequence of man....