2007 (9) TMI 209

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....er (T) (Oral)]. -1.  This appeal has been filed against the Order-in-Appeal No. 65/2004 dated 19-4-2004 passed by the Commissioner of Customs & Central Excise (Appeals.), Guntur. 2.  The appellants are the manufacturers of batteries. The Revenue proceeded against them on the following grounds :- -  (i)  The appellants had contracts with various customers for the supply of....

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....lso demanded. Further, a penalty of Rs.95,000/- was imposed in terms of Rule 9(2), 52A and 173Q of the Central Excise Rules, 1944. 3. The appellants challenged the order of the original authority. The Commissioner (Appeals), in the impugned order, upheld the OIO. 4. Shri K. Sambi Reddy, the learned JDR, appeared on behalf of the Revenue and none appeared on behalf of the appellants. 5. We....

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....re is no provision under law for payment of duty on goods  which are to be supplied later. 5.1 As regards materials sent for job workers, it is seen that the appellants have taken modvat credit but cleared the finished goods from job workers' premises on delivery challan without payment of duty. The explanation for non-payment of duty on the goods cleared by the job worker to the effect th....