ROLLATAINERS LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD both sides and perused the records.

(2.) THE appellant is a manufacturer of Weighing Machines and Packaging Machines. They have been removing those goods after payment of Central Excise Duty.

(3.) ON 22 -9 -99, Supdt. of Central Excise visited their factory and pointed out that the appellant had been removing mixed scrap (as revealed from their books of accounts) without payment of duty. He also pointed out that duty was required to be discharged on those clearances. Thereupon, the appellant deposited an amount of Rs. 87,349/ -.