2015 (11) TMI 1657

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....DR, for the Respondent. ORDER The appellants are engaged in the manufacture of Helmets, falling under Chapter 84 of the Central Excise Tariff Act, 1985. The Central Excise Officers visited the appellant's factory on 18-12-2009 and recorded statements of Shri Mukesh Chandra, Works Manager of the Appellant, wherein he has stated that they have purchased ABS grade H-140 only from M/s. Jagruti Rasin....

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....sumption record (Stock Ledger) and material receipt notes. He also produced ISI specifications to show that no particular grade of ABS resin is required for manufacture of Helmets. I find that these evidences were not refuted by the Department. The Commissioner (Appeals) merely observed that Shri Mukesh Chandra having been with the appellant since last 10 years, undoubtedly having total grip on th....