2017 (9) TMI 152

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....d by Central Excise Officers and it was noticed that they had installed injection, moulding, extruding and pulverizing machines operated with electric power to handle plastic inputs and produce moulded shapes for manufacturing toys, water storage tanks, desks, tables etc. Two show cause notices dt. 01.05.1997 demanding duty for the period October, 1996 to March, 1997 and dt. 04.11.1997 for the period May, 1993 to September, 1996 were issued to the appellant calling upon them to show cause as to why the above process was not 4manufacture in view of Note 6(b) to Chapter 39. The matter was adjudicated and by order dt. 18.11.1997 and 29.12.1998, the Commissioner, Central Excise, New Delhi held that conversion of granules into moulding powder co....

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....s dt. 04.04.1988, 30.10.1996 and 13.02.2003 issued by the Central Board of Excise & Customs and lastly, the Commissioner (Adj.) will also decide the question of limitation for the duty demanded under the show cause notice dt. 01.05.1997 in the light of Circular dt. 19.02.2001, issued by the Central Board of Excise & Customs, as well as in the light of Amending Act 10 of 2000 under which Section 11A(1) stood amended." In compliance of the said order, the Ld. Commissioner has passed the impugned order wherein he has confirmed the duty demand of Rs. 4,37,276/- and imposed a penalty of Rs. 4,37,276/- under Rule 173-Q of the Central Excise Rules, 1944. Aggrieved from the imposition of penalty, the appellants have filed this appeal. The appell....

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.... the contravention has been invoked in the Para 9 of the show cause notice and no entries were made in the RG-1 register. 5. Heard the parties and perused the records. 6. I find that only two issues, namely, whether extended period of limitation is applicable and valuation of the moulding powder were remanded by the Hon'ble Supreme Court to be examined by the adjudicating authority. The adjudicating authority has after examining both the issues has also imposed the penalty on the appellants. The appellants first argument is that the adjudicating authority has gone beyond the remand order of the Hon'ble Supreme Court. In this regard, I find that if as a consequence of examining the issues remanded by the Hon'ble Supreme Court, the ques....