KOPARGAON SSK LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The stay application has been filed for waiver of deposit of duty of Rs. 62,358/ - and equal penalty. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him (against the order of the Commissioner) for failure to deposit Rs. 75,000/ - as ordered by him.

(2.) We have decided to take up the appeal itself for disposal, with consent of both sides.

(3.) The duty has been demanded, and penalty imposed, on the finding that the appellant did not pay duty on metal scrap that arose in its factory. The contention of the counsel for the appellant is that at least part of this scrap was not manufactured by it, but consisted of steel strips which were used to fasten bundles of tarpaulin which it purchased. The description in four bills that were issued by the appellant to the dealer of the goods as flat strips seems to confirm this view. Taking this into account, we order that on the appellant depositing Rs. 35,000/ - within a month from the receipt of this order, the appeal before us stands allowed and the matter remanded to the Commissioner (Appeals) for disposing of the appeal. In the event of failure to do so, the appeal before us shall stand dismissed.