9911796707
TMI Blog1997 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, in view of the delay in Flight coming from Indore. The appeal was, accordingly, restores at the same number at which it was earlier registered. 2. We have heard Shri S.N. Kohli, Advocate for the appellants and Shri M. Haja Mohideen, JDR for the Revenue. 3. The appellants manufactured Graphite Electrodes. The process of manufacture briefly stated is as follows : Calcined Petroleum Coke mixed with coal-tar pitch is heated at a temperature of 160oC. It is then extruded and cooled at which stage they are termed as Green stock. This stock is baked in oil fired furnaces at about 1000oC. These are further graphitised at a temperature of about 3000oC by passing a high voltage current through them. After the graphitised material is cooled, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the basic function as conductor of electricity. The learned JDR supported this contention and further mentioned that remaining portion of the electrodes from where the sample is cut is cleared as short length electrodes as per statement of Shri Rajesh Syal, Senior Superintendent of the Machine Shop. He stated that this statement was supported by Shri Venkatesan, Senior Superintendent (Production) also. We find from the statement of Shri Syal that it was his claim that short length by cutting of samples were treated as electrodes for the purpose of accounting. He has not stated that they were cleared as electrodes. The proceedings do not show length of the electrodes before cutting of the sample. For that purpose, length of the sample is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice of the department the fact of drawal of sample. Once the assessees believed that the goods which they were cutting as samples were not capable of being put to use as electrodes but were waste generated during the manufacture, they were not required to show separately each kind of waste generated. The Assistant Collector at the time of approval of the classification list is empowered to conduct such enquiry as he deems fit. It was certainly within his power to enquire as to what different wastes were covered under the declaration made by the assessees. But once the assessees had informed the department about the generation of waste, the department could not make allegation that the assessees had suppressed certain fact or has give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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