2013 (6) TMI 650

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent : Nishant Mishra JUDGEMENT:- 1. We have heard Sri S.K. Mishra for the appellant. Sri Abhishek Anand and Sri Nishant Mishra appear for the respondent. 2. This Central Excise Appeal under Section 35-G of the Central Excise Act, 1944 (in short the Act) is directed against the order dated 11.02.2005, passed by the Customs, Excise and Service Tax Appellate Tribunal, Bench-A, New Delhi ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Central Excise Rules 1944, as were in force at the relevant time, read with Section 11 AC of the Act. He also demanded interest on the confirmed amount of duty under Section 11 AB of the Act. The demand of Rs.49,78,400/- and the proposal of confiscation of land, building, plant & machinery etc., were dropped. The duty and penalty were demanded on the ground that the 'Line Rejection Register', wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9, the rejection was only 269, out of 190049 CPT's consumed by the assessee, and for the year 1999-2000, it was only 3169, out of 411861 CPT's consumed. As the rejections were mentioned in the record maintained by the assessee. 6. Learned counsel appearing for the appellant-department submits that the assessee was required to maintain a register of rejections under Rule 173 G (5), to be produce....