2015 (6) TMI 782

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....al Excise Officer on 09.09.2002 and at that time when the stock of the finished products and the raw materials was checked, there the Officers found 7408 pieces of HDPE Containers and 7670 pieces of HDPE Caps in excess of the balance of these items in the RG-1 register. Beside this there was also 2905 KG of HDPE Waste which had not been accounted for in any record. The officers also found 4050 KG of coloured HDPE Granules and 250 KG of HDPE Granules which were not accounted for in their records. These goods were placed under seizure. In course of officers' visit, the officers enquired about the manufacture of HDPE caps and handles and they were informed that the appellant manufacture these items mainly on job work basis and that in resp....

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....uestion, have been manufactured on job work basis and had been cleared against job work challans and in this regard, the job work challan were also produces but this plea was not accepted. 1.2 On appeal being filed to Commissioner (Appeals) against this order, the same was dismissed against which this appeal has been filed. 2. Heard both the sides. 3. Shri Bipin Garg, Advocate, the Ld. Counsel for the appellant, pleaded that so far as the duty demand of Rs. 12,58,816/- on alleged clearance of 30,23,345 HDPE Caps during period from 1999-2000 to 2001-2002 is concerned, these clearances were of the HDPE caps manufactured on job work basis which had been sent to the principal manufacturers under job work challans, that in this regard t....

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....plastic HDPE Caps being manufactured by then on job work were being maintained though they are manufacturing HDPE caps, for M/s JJ Packgerr unit-II, M/s Shivam Udyog and M/s. Annapuma Industries, He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. As regards, the duty demand of Rs. 12,58,816/-on 30,23,345 HDPE Caps alleged to have been cleared without payment of duty during period from 1999-2000, 2001-2002, the details about these clearances had been supplied by the appellant company himself. However, their plea is that these HDPE Caps had been manufactured on job work basis out of the Granules supplied by the principal manufacturers a....