9911796707
TMI Blog1996 (5) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : T.P. Nambiar, Member (J)]. The present appeals are filed against the orders passed by the learned lower authority. 2. The appellants are manufacturers of aluminium ingots and aluminium products like, rods, ingots, notch bars, castings, etc. The appellants availed the deemed credit on the aluminium waste and scrap in pursuance of the directions issued by the Central Govt. under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This will have a relevance in deciding the issue in this case. We reproduce below the said Trade Notice :- It has come to notice that many of the manufacturers receive input material from their clients, i.e. mostly Government and Semi-Government bodies, viz. railways, electricity boards, defence, etc., which are themselves consumers and not manufacturers. Such clients supply input materials fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the above Trade Notice. 4. The learned DR stated that this Trade Notice was not discussed in the matter. 5. We have considered the submissions. It is now seen that the above said Trade Notice which is relied on by the learned Counsel is very material for deciding the issue. But the same was not considered by the adjudicating authority. The appellants were also not aware of the same. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re non-duty paid and asked the appellant to do the verification. We observe that it is for the department to show that there was wilful suppression or wilful mis-declaration on clandestine removal with an intention to evade payment of duty. At this stage, the learned Counsel stated that the appellant showed that he duly verified the duty paid nature of the goods when he purchased the goods from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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