2004 (12) TMI 274

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not recorded in RG-1 register. Shri Kewal Garg, Director of the unit could not; give any reason for the said excess than the recorded balance in RG-1 on the ground that he was away for few days and it will be due to negligence of the staff who maintained the rocord. Show cause notice was issued; to the respondents proposing to confiscate the quantity found in excess and demanding duty on the said goods and imposition of penalty on the respondents. The case was adjudicated by the Joint Commissioner who confiscated the goods found in excess and allowed the same to be redeemed on redemption fine and imposed penalty of Rs. 40,000/- on the respondents. On appeal, the Commissioner (Appeals) set aside the confiscation of the goods and reduced pen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re given. For bars of after rolling the next process given is annealing straighten, pickle, condition and inspect. Similarly for slabs and plates after rolling the next process is anneal, flatten, pickle, inspect and then ship. From these processes it is clear that bars as well as slabs and plates after coming into shape are required to be annealed before these are considered as complete finished goods. He also produced the letter of their customer who had written to the respondents that the material should be properly annealed, ultra sound tested and painted. He relied on the decision of the Tribunal in the case of Bajaj Auto Ltd. v. CCE, Pune - 1995 (80) E.L.T. 644 wherein it was held that phosphatizing chrome plating and annealing carrie....