9911796707
TMI Blog1997 (7) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excises and Salt Act, 1944. A personal penalty of Rs. 10,000/- was also imposed under Rule 173Q of Central Excise Rules, 1944. 2. In this case, the appellants are engaged in the manufacturing of electrical stamping and lamination falling under sub-heading No. 8312.00 of the Central Excise Tariff Act, 1985. The appellants were availing the facility of deemed credit on HR sheet/CR sheet in terms of the Govt. of India s Order No. 342/1/88/TRU, dated 12-7-1990. The officers of the respondent visited the factory of the appellants on 14-4-1992 and at the time of visit, Shri J.C. Handa, General Manager of appellants made a statement that the appellants are engaged in the manufacture of electrical steel stamping for fans and motors suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Shri J.C. Handa. He further submitted that the appellants had purchased sizeable quantity of inputs from SAIL and they described the goods as HR sheets/CR sheets. He further submits that there is no technical bar in using non-silicon sheets for manufacture of stampings and laminations. He also submits that the demand is time barred as the full facts regarding use of inputs are within the knowledge of the respondent, therefore, the extended period of five years cannot be invoked. He therefore, prays that the appeal may be allowed. 4. We have heard Shri Ramsaran, JDR on behalf of the respondent. 5. In this case, the appellants are availing the benefit of deemed credit in respect of inputs as CR sheets/HR sheets in the manufacture of ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le officer. He made a detailed statement regarding use of inputs in the manufacture of final product and he never retracted from his statement. 7. Regarding time-bar, we find that the appellants were availing deemed credit in respect of HR sheet/CR sheet, in fact, they were using electrical silicon steel sheet and strip in the manufacture of final product which was not covered under the deemed credit order. The fact that they were using steel sheets and strips were never disclosed to the department. Therefore, we find that in the present case, the extended period of five years is rightly invoked. In view of the above discussion, we do not find any infirmity in the impugned order and the appeal is dismissed. - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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