KALINGA CABLE CO. AND ANR. Vs. CCE

JUDGEMENT

(1.) THESE are two appeals filed by Shri Lokesh Jain & Kalinga Cable Co. the appellants against imposition of penalty of Rs. 1,50,000/ -.

(2.) THE appellant is engaged in the manufacture of copper wires and cables classifiable under Chapter heading 85.44. The appellants procured copper wire for manufacture of coils and cables. They purchased consignment of copper wire finer than 6 mm from M/s. Amit Metal under their invoice No. 57 dt. 21.10.1999.

(3.) STATEMENT of Shri Rajeev Seth of M/s. Kalinga Cables Co. was also recorded. He denied having receipt of any copper wire from M/s. Amit Metal. A SCN was issued to the appellants asking them to explain as to why penalty should not be imposed on them. In reply to the SCN, the appellants submitted that they were not in any way connected with the goods. It was submitted by them that Shri Devi Ram had indicated sale of goods to one Kalinga Wires whereas their factory was not Kalinga Wires but was Kalinga Cables Co. It was also submitted by them that they had purchased some goods from Amit Metal under a bona fide invoice. It was, therefore, argued that the appellant was in no way connected with any copper wire sales from M/s. Amit Metal except the one under the regular invoice of M/s. Amit Metal.