1997 (12) TMI 235

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..... ndent. [Order per : Shiben K. Dhar, Member (T)]. Central Excise officers had visited the appellants factory and noticed that some articles of crown wheels lying in the factory premises. It was alleged that these articles were machined, drilled and bored. These were subsequently described as flanges, driving flanges, stub ends and crown wheels. It was alleged that these goods are excisabl .....

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..... 10,000/- was also imposed. 2. Arguing on behalf of the Appellants the ld. Counsel submitted that the goods cannot be considered as completely finished. These were only forged product; only flanges were in machined condition. Many defects were still to be removed. They would have cleared the goods after obtaining Central Excise licence. 3. He submitted that unduly harsh view has been taken in .....

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..... be described as products roughly shaped by forging or rolling. It is admitted position that flanges were machined, drilled and bored in their factory. The Production Manager admitted that driving flanges, crown wheels, driving flanges were machined and drilled after and stub ends are machined and bored. It is clear therefore that these were not piece roughly shaped by forging but had essential/fi .....

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