DURGA ENTERPRISES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE allegation appearing in para 1.15 to 1.22 of the adjudication order gave rise to duty demand of Rs. 2,37,56,152/ - against appellant. Summarily Revenue brought out the case against the appellant alleging that appellant manufactured as well as cleared 20,58,229.53 kgs of SS circles during the period May, 2006 to December, 2010. SS cold rolled sheets of Rs. 13,36,66,945.48 were captively consumed to manufacture SS circles and such circles cleared without payment of duty. Similarly there was also clearance of scrap of Rs. 3,72,79,499/ - which has escaped duty.

(2.) 1 Investigation brought out that the process carried out by the appellant resulted in manufacture of SS hot rolled sheets, SS cold rolled sheets and SS Circles. SS circles were final products made out of SS cold rolled sheets which were finally cleared without payment of duty.

(3.) 1 Moving the stay application, appellant submitted that it is not liable to duty for which neither registration nor filing of return was warranted. So also the goods in question when do not appear in the Central Excise Tariff, no duty liability of appellant arises. Further contention was that certain documents at Sl. No. 59, 61, 64 and 70 of the show cause notice were not given to the appellant for rebuttal as a result of which it was prevented to lead appropriate defence.