2000 (6) TMI 244

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..... The Commissioner of Central Excise has confirmed a duty demand of Rs. 3,48,105.95 on a quantity of 485.790 MTs of scrap, arising in the course of manufacture of gears on the ground that the above quantity of scrap which was generated in the factory of the job workers was neither returned to the factory of the appellants nor cleared on payment of duty. He has also imposed a penalty of an amo .....

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..... he manufacturers' premises and, therefore, the Department cannot allege suppression on the part of the appellants. 4. However, we find that there has been a misdeclaration on the part of the appellants that duty on scrap would be paid by the job workers. The details of scrap generated during job work was not declared by them. Permission for removal of semi-finished goods under Rule 57F(2) was gr .....

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