2019 (8) TMI 1506

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.... in the factory. On comparing the trial balance with the monthly AR1 figures the department observed that there is a vast difference in the value of scrap reflected in trial balance vis a vis the excise return. A letter was issued to the appellants on 24.07.2008 seeking the details thereof. Summons issued to Shri R K Sahu, DGA Materials did not yield any results. On the basis of statement of Shri B C Jena, Senior Manager on 21.11.2008, department noticed that no coherent and transparent policy was followed by the noticee with regard to payment of duty in respect of scrap cleared by them; excise duty was recovered in some cases and in some cases it was not recovered; no separate inventory of scrap generated was maintained. Accordingly, a sho....

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.... with the department. Range Superintendent, vide letter dated 05.10.1999 intimated the appellant regarding approval of classification by Joint Commissioner and asked the Appellant to remove the scrap on payment of duty. On an appeal filed by the appellants, Commissioner Appeals, vide order dated 02.01.2001 has remanded the matter back to Joint Commissioner. No action was taken by the department till February 2009. The Joint Commissioner vide order dated 10.02.2009 has decided the classification under the parent chapter heading of respective items. During the pendency of classification of scrap items by the Joint Commissioner and during the pendency of remand order of Tribunal dated 07.09.2005 the present proceedings have been initiated invo....