2015 (12) TMI 1563

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....pdt. (AR) for the Respondent. ORDER Per Dr. D.M. Misra. This is an appeal filed against Order-in-Appeal No. 14/HAL/2012 dated 20.03.2012 passed by the Commissioner(Appeals) Central Excise, Kolkata. 2. Briefly stated facts of the case are that the appellants are manufacturer of Railway Track and Round falling under Chapter 72 and 73 of CETA, 1985. It was alleged that the appellant had sent 3460....

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.... 200 pcs. of steel channels, sleepers on 7/7/2007 and 17/7/2007. Further, he submits that the 200 Nos. Steel channel, sleepers were sent earlier against challan No. 12 on 20/6/2007 to the said job-worker. He submits that the entire 200 pcs. of steel channels, sleepers after galvanizing were returned on 31/7/2007. Since the quantity of zinc sent against challan Nos. 16 and 19, were exhausted in the....

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....ity of zinc cleared against challan No. 16 and 19 under Rule 5 (a) of CCR, 2004 were not returned after necessary processes at the job workers premises. The contention of the appellant on the other hand, is that the 200 pcs. of steel channels which were sent earlier for the purpose of galvanization, were after completion of the process of galvanization returned to their factory on 31/07/2007. It i....