2015 (10) TMI 1986

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....from the market aluminium circles and using the same in the manufacture of aluminium utensils and there is no dispute on this. Some time they also purchase aluminium sheets from the market and thereafter make the aluminium circles from the said sheets. The aluminium circles so made are further utilized in the manufacture of aluminium utensils. The appellant was not paying any duty on the manufacture of aluminium circles which was an intermediate product for the manufacture of aluminium utensils. Investigations were taken up against the assessee. During investigation, the aluminium circles valued at Rs. 6,64,862/- were detained on 14.1.2004 and subsequently seized on 23.4.2004 under Rule 25(b) of the Central Excise Rules, 2002. Initially a d....

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....onversant with the excise procedures and as soon as the departmental people pointed out their mistake in 2004, they paid the estimated duty and, therefore, requested for lenient view. 3. Learned AR, on the other hand, took us through the impugned order and stated that the appellant did not take the registration and, therefore, extended period of limitation has been correctly invoked. Further, the appellant themselves were purchasing the aluminium circles from the market and such aluminium circles were duty paid. Under the circumstances, there can be no reason for them to have any doubt that the intermediate product in the form of aluminium circles will not be chargeable to duty. He further submitted that redemption fine and penalty impos....