2012 (10) TMI 345

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...., DR for the Respondent Per Ms. Archana Wadhwa: As per facts on record, the appellant is engaged in the manufacture of copper wire falling under Chapter 74 of the Central Excise Tariff Act. Their factory was visited by the officers on 17.10.06 who conducted various checks and verification. As a result 41.51 kg. of scrap (PB, 200 kg of brass scrap and 694.03 kg of PB wire) was found in excess....

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.... duty of Rs.3,50,915/- was confirmed in respect of shortages of inputs. Penalty of Rs.4,19,366/- was imposed on the appellant and penalty of Rs.10,000/- was imposed on Shri Pankaj Jain, Director of the firm. The said order was upheld by Commissioner(Appeals). Hence the present appeal. 3. After hearing both the sides, I find that the appellants have taken a categorical stand that excess scrap wa....

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....find that as regards the excesses, there is no evidence showing that the appellant was in the process of removing the goods without entering the same in the records. The appellant at the time of seizure itself had taken a categorical stand that the said excess found wire was received by them from their job worker on the date of visit of the officers and the entries in respect of the same was to be....