9911796707
TMI Blog2000 (5) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 2,01,989/-. However, by the same order he confirmed duty demand of Rs. 12,43,069/- raised in respect of clandestine removal of CTD Bars/M.S. Rounds cleared from the factory during the period from April, 89 to Nov., 90 under Rule 9(2) of C.E. Rules read with proviso to sub-section (1) of Section 11A of C.E. Act, 1944. The Penalty was Rs. 2.5 lakhs on the company and Rs. 50,000/- on Sanjay Tulsyan, Director and further penalty of Rs. 50,000/- on J.B. Gupta, General Manager imposed under various rules of C.E. Rules, 1944. But that portion of the order which was against the appellants was appealed by them by separate appeal No. E/604, 1404, 1407/92 which came up for consideration before this Bench and the appeals were dismissed on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not suffered duty, therefore while confirming duty for CTD Bars/MS Rounds, Commissioner should have confirmed duty even for ferrous waste and scrap and hence the Revenue seeks for allowing their appeal. 3. Ld. D.R. relied on the final order cited above and submits that the issue is fully decided in respect of the same issue and hence seeks for allowing the appeal. 4. Ld. Counsel fairly accepts the position of the impugned order in so far as that portion of the order which was against the assessee which has since been confirmed by the Tribunal in the final order cited above. However, he submits that duty computation in the show cause notice is not correct as the source of computation was the Private register i.e. diary which was maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty. The Tribunal had already given a finding that the raw material with regard to ferrous waste and scrap and other products such as CTD Bars/M.S. Rounds have emerged from the same stream of raw material and that raw material had not suffered duty. When this is the position in terms of the Tribunal s final order, then the benefit of exemption Notification No. 171/88 for ferrous waste and scrap ought to have not been granted by the Ld. Commissioner in the impugned order by dropping the proceedings. In that view of the matter, we hold that the Revenue s prayer for confirmation of demand on ferrous waste and scrap is required to be confirmed. However, plea of the counsel that computation has not been correctly done in terms of the figures ..... X X X X Extracts X X X X X X X X Extracts X X X X
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