2015 (10) TMI 865

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.... Petitioner : Shri Mayank Garg, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order demanding duty on the insurance claim of damaged gear box.  2. The facts of the case is that the appellant is engaged in the manufacture of iron and non-alloy steel strips and alloy steel strips.  In 1996, they ....

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....r box is still lying in the factory and that has not been sold out, therefore, the duty cannot be demanded.  He further submits that as per Section 4 of the Central Excise Act, 1944, the duty can be demanded only in a situation where goods are sold or deemed to be sold.  In this case, the appellant is manufacturer of iron and non-alloy steel strips and gear box is still lying in the fact....