2013 (12) TMI 1395

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.....K. Panda, AR, for the Respondent. ORDER Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) which he has confirmed duty of Rs. 1,78,582/- along with imposition of penalty of identical amount in one appeal and has confirmed the demand of duty of Rs. 36,622/- along with imposition of penalty of identical amount....

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....e of the said breakage of PCC Poles, which the appellant failed to show. 2. Accordingly proceedings were initiated against the appellant by way of issuance of show cause notices dated 11-11-2008 and 5-5-2009, which culminated into an order passed by the original adjudicating authority confirming demands, along with interest and imposition of penalties on the allegation and findings of clan....

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....he appellant without payment of duty inasmuch as the appellant has not been able to substantiate their stand of damage. I find that it is well settled that the goods, which require testing and get consumed during such testing cannot be held to be marketable and hence excisable and duty not required to be paid on the said poles. Tribunal in the case of Collector of Central Excise v. M/s. Sudershan ....

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.... get destroyed. Further, Tribunal in the case of Collector of Central Excise v. M/s. PCC Poles Factory - 1989 (41) E.L.T. 676 (Tribunal) has held that breaking and scrapping of defective cement poles is not a process of manufacture, hence not liable to duty. 4. As such, it is seen that the law is clear on the disputed issue. The lower authorities have not accepted the appellant stand of sc....