2015 (6) TMI 538

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.... of Central Excise Act, 1944 and interest under Section 11AB of Central Excise Act, 1944 and interest under Section 11AB was also confirmed. The fact of the case is that the appellant is engaged in the manufacture of 'Recorded Audit Cassettes' falling under Chapter Sub-Heading no. 8524.32 of the CETA, 1985. On inquiry by the Preventive Officer and on checking of statutory records viz. invoice book, delivery challans etc. it was revealed that the basic raw material i.e. Pancakes (Magnetic Tapes), Plastic Bodies without magnetic tapes and inlay covers (I.C. Plastic covers) were purchased by the appellant directly from the supplier. The original sound track i.e. master copy of the program and inlay cards were supplied by the various music ....

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....se Act, 1944 were imposed. Aggrieved by the said order the appellant is before us. 2. Shri. Manish Thakar, Partner of the appellant firm appeared and reiterates the grounds of appeals. 3. Shri V. K. Shastri, Ld. Asst. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that as regard issued on merit it has already been decided by this Tribunal by for the earlier final order No. C-II/594/WZB/04/Mumbai dated 23/2/2004 -. Vide the said order this Tribunal had remanded the matter to the adjudicating authority one for the limited purpose that cost of pancake master tape has to be amortized. The appellant has not challenged the said Tribunal order on merit. Hence the same ....