JAISWAL STEEL PROCESSING Vs. COMMISSIONER-OF-CENTRAL EXCISE

JUDGEMENT

(1.) The instant appeal arises from the order No.917- 919/2009 SM (Br) dated 6th April, 2009 (Annexure - A/1) passed by the Customs, Excise & Service Tax Appellate Tribunal (for short "the CESTAT').

(2.) The appeal was admitted on 15th July, 2011 on the following substantial questions of law :

(3.) The facts, in brief, are that the appellant is a business concern and engaged in the manufacture of C.I. Socket B, C.I. Socket C, C.I. Sole Plate and C.I. Brake Block falling under Chapter Heading No.7307 and 8607 of the Schedule to the Central Excise Tariff, 1985. The officers of the Central Excise visited the factory premises of the appellant on 25th June, 1999. On visit they found that the finished goods were in excess as against its recorded balance in RG-I register maintained by the appellant. The details are as under : S.No Item AS per As per Weight Differe . RG 1 Panchnama nce Registe r 1. CI Socket 860 3640 30 Kg 2780 B Nos. (83.400 ) 2. Cl Socket 57 692 48 Kg 635 C Nos. (30.480 ) 3. Cl Brake 548 2377 14 Kg 1829 Block Nos. (25.605 6158 ) 4. Cl Brake Nil 50 Nos. 14.2 50 Nos. Block Kg (0.710) 97022 5. Cl Brake Nil 37 Nos. 14 Kg 37 Nos. TPL 202 (0.520) 6. Cl Brake 3541 5250 14.2 1709 Block 289 Kg (24.780 ) 165.495 MT 7. Cl Sole 10258 3945 5.5 Kg 6313 Plate 8. Cl Brake 1100 444 12.8 656 Block 605 Kg Nos. Raw Materials 1. Pig Iron 93 MT 65 MT 28 MT 2 Cl Scull 513.580 385 MT 128.580 Scrap MT MT 3. Runner & 31 MT 31 MT Nil Riser a. In Form- 11.570 25.000 (-)13.430 iv b. In RG 1 4. Block Plate 21416 21000 416 Nos. & Clips Nos. Nos.