PARSIN CHEMICALS Vs. COMMR. OF CUS., HYDERABAD

JUDGEMENT

(1.) CONSEQUENT to specific information, said to have been received by the Officers of the Headquarters Preventive, Customs and Central Excise, Hyderabad, the Factory and Administrative Officers of M/s. Parsin Chemicals Ltd., a 100% EOU (herein - after referred to as Parsin), as well as, several other premises were searched on 23 -4 -1993 and 24 -4 -1993. Based on the documents recovered during the searches, the statements recorded during the course of investigation and the investigation conducted, a Show Cause Notice O.R.

(2.) AFTER hearing the appellants, the Commissioner confirmed a duty demand of Rs. 14,16,910/ - as against a demand of Rs. 22,24,958.60/ -under Rule 9(2) of Central Excise Rules, 1944 read with proviso to Section 11A(1) of Central Excise Act, 1944 and penalties were imposed on the following:

(3.) THE present appeals are filed against the above said orders. The issues involved in the present appeals are : - Whether the Sodium Azide, which was manufactured by the Appellant -Company during the trial runs, should be treated as export waste or export rejects.