STARWIRE (INDIA) LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) M /s. Starwire (India) Ltd. have filed this Appeal being aggrieved with the Order -in -Appeal No. 485/2002 dated 8.4.2002 by which Commissioner (Appeals) has confirmed the duty of Excise and penalty against them.

(2.) SHRI K.L. Handa, learned Consultant mentioned that the Appellants manufacture iron and steel ingots/flats/bars/rods, etc. C.I. Ingot moulds, Bullet Proof jackets and parts thereof; that after visit of their factory premises by the Central Excise officers on 26.9.1997, a show cause notice dated 21.4.1998 was issued for demanding duty on samples of excisable goods, copper scrap, lead scrap and gun metal scrap, aluminium scrap, iron and Steel scrap and High Aluminium fire clay Grog and Chrom Magnesite Grog (HAFC Grog) on the ground that these goods had been removed without payment of duty; that the Additional Commissioner under Order -in -Original No. 01/2002 dated 27.4.2002 demanded duty and imposed penalty besides demanding interest under Section 11 AB of the Central Excise Act which has been upheld by the Commissioner (Appeals) under the impugned Order.

(3.) THE learned Consultant submitted that they had cleared inputs comprising of Fe Nibebeem Vanadium, Welding rods, Mini tips and welding electrodes, etc. to their job workers for filling of semi -finished steel castings manufactured by them; that they had produced the challans which had not been considered by the authorities.