2014 (3) TMI 552

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....Shri P. Arul, Supdt.-AR ORDER In this proceeding, five stay petitions filed in five different appeals are being considered. Out of these five appeals, M/s. KSG Castings & products is a manufacturer of 'CI Rough and Machine castings and SG Iron castings for which they used raw materials like MS scrap, CI scrap, Pig iron, RR cuttings, CI borings etc. 2. After investigation, Revenue made out....

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....n such facts, a Show Cause Notice was issued for to the four applicants mentioned above and a fifth applicant Shri K.G. Ramesh, who was the Managing Partner of the first appellant. 4. The counsel for the applicants submit that they have obtained the goods under cover of proper documents showing payment of excise duty and there is no dispute that they have received the raw material and the invoi....

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....uld be imposed for such an offence. He did not raise any contention regarding the facts of the case. 6. Opposing the prayer, the learned AR for Revenue submits that during the investigation, it has come out very clearly that the goods dispatched by the dealers to the manufactures was actually scrap obtained from bazar on which no duty has been paid. He also points out that during the investigat....

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....Prima facie, I do not see any reason as to why HR sheets, coils, wires etc., should go for melting in such large quantities. No convincing explanation has been forthcoming from the appellant for such strange practice. If such goods are scrap the normal course of events is that the manufacturer of the goods himself re-melts the goods rather than selling it to a dealer who sells it to some other man....