2007 (7) TMI 253

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....i M.M. Mathkar, DR, for the Respondent. [Order]. - Heard both sides. 2. These are two appeals filed by a 100% EOU against the order passed by the Commissioner of Central Excise and Customs (Appeals) who, in turn, upheld the order in original demanding customs duty of Rs. 58,419/- as well as central excise duty and also imposed penalty under Section 112(a) read with 114A of the Central Excise....

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.... granted manufacturing licence by the Deputy Commissioner for manufacture of brass ingots, wire, rods etc. Accordingly, out of the imported Dross, they were manufacturing the aforesaid items that is brass granules. As a matter of fact, the defence of the appellant is that they have not sold the segregated material into DTA but manufactured items by paying 50% of the customs duty as excise duty. Th....