2026 (1) TMI 1224

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....r of the Original Authority wherein the Original Authority had dropped the proceedings initiated vide show cause notice dated 29.03.2006. 2. Briefly stated facts of the present case are that as per the Appellant, they were engaged in manufacture of 'Brass Billets' whereas as per the department, the Appellant were engaged in manufacture of 'Brass Ingots'. During the period from 01.04.2005 to 30.06.2005, the Appellant had claimed the benefit of Notification No. 8/2003-CE dated 01.03.2003 (as amended) in respect of their final products namely so called Brass Billets and had cleared the same without payment of excise duty in terms of the provisions of said notification. The department entertained the view that the Appellant had mis-declared ....

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....ng weight less than 5 kgs, but the same has wrongly been classified by the department as 'Brass Ingots'. He further submits that the Original Authority has held that the Appellant is eligible to small scale exemption under Notification No. 8/2003-CE dated 01.03.2003 (as amended). 4.2 The learned Counsel further submits that an identical case of M/s Usha Impex, who had given the description of product as Brass Ingots, had come before the Adjudicating Authority; in that case, on the plea of the Assessee that the weight of the product is less than 5 kgs and the said product is actually classifiable as Brass Billets, the Adjudicating Authority vide its Order-in-Original dated 02.08.2004 had allowed the small scale exemption; the said order o....

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....nation of the concerned Professor was not allowed. 4.7 He further submits that in the Appellant's own case, the Commissioner (Appeals), earlier vide Order-in-Appeal No. 168- 169/CE/LDM/2007 dated 29.06.2007, had dropped the demand for the period from 01.04.2000 to 05.07.2000. 4.8 He further submits that in order to find out the exact nature of the product, it was mandatory upon the department to have drawn samples relevant to the period involved by visiting factory and the same required to be tested by the Laboratory, but the same had not been done; and further, the department had not brought on record any evidence to substantiate that the weight of the product was more than 5 kgs and same qualifies as Brass Ingots. 5. On the other....