1998 (3) TMI 283

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..... er : J.H. Joglekar, Member (T)]. - The appellants manufactured bus bodies. One input namely Aluminium paint was manufactured by them. The show cause notice dated 15-5-1990 alleged that such paint captively consumed was liable to duty. Duty amounting to Rs. 3,08,945.45 was demanded. Allegation such to penalty was also made. The Additional Collector in the impugned Order confirmed the demand and .....

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..... in paragraph 12 makes a specific allegation that the fact of production and clearance (in captive consumption) of Aluminium paint not having been disclosed to the department amounts to an act of evasion of duty with wilfull intention. The aspect whether failure of the assessee to declare the production of particular item would amount to intent to evade duty was discussed in the Tribunal judgment .....

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..... nd that the process of manufacture given by the Dy. Manager of the appellant s Unit as reproduced in the show cause notice is identical to the manufacture of paints by a paint manufacturer. The appellants before us as also before the original authority had claimed that the paint manufactured by them had short shelf life. From the discussions made by the original authority, we do not find that the .....

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