9911796707
TMI Blog1999 (9) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... . The present appeal has been filed by M/s. Triveni Engineering Works Ltd. against the order dated 12-3-1992 passed by the Additional Collector confirming the demand of duty in respect of 61.685 MT of Iron Steel scrap found short during the visit of the factory premises by the Central Excise Officers on 8-11-1990. The Additional Collector also confiscated the seized copper scrap and alumin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . upto 13-7-1990 on payment of duty leaving a balance of 62.685 M.T. as recorded in RG-1 which was separately maintained for the released stock of 80 MT scrap; that the officers checked the said RG-1 on the date of visit and observed shortage. The learned Advocate further mentioned that 1 MT of scrap of iron and steel found by the officers pertained to freshly generated waste and scrap of iron and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf of the Revenue, that on the day of visit of the officers, when shortage of 61.685 MT of waste scrap of iron was found, Shri Anil Gupta, appellants representative could not give any satisfactory reply; that on the request of Advocate for the appellants before the Additional Collector, the Superintendent of Central Excise was again deputed to reverify the stock of waste and scrap of iron and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed. 4. We have considered the submissions of both the sides. It is admitted position that the Adjudicating Authority had deputed the Central Excise Officers for reverification of the stock after more than one year of the detection of shortage of waste and scrap of iron and steel and even at that time the shortage could not be explained by the appellants. We also observe that even at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of aluminium goods in respect of which Modvat credit of duty was not availed of; that the copper scrap was exempted from payment of duty under Notification No. 172/84 and 182/84. This position has not been rebutted by the Department. In fact we observe from the impugned order that the Range Superintendent had stated that the appellants had not availed any Modvat credit on aluminium goods. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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