9911796707
TMI Blog2002 (1) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are engaged in the manufacture of Stereo Cassette Recorder with Radio and Walkman. The appellants factory was visited by the Central Excise Officers on 21-1-94 when the various records maintained by the appellants were checked. The appellants were availing the benefit of the small-scale exemption Notification No. 1/93 and as such, no statutory records were being maintained by them. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise duty due on the said clearances. 2. Subsequently, show cause notice proposing to demand duty on the clearance of the final product, which has exceeded the exemption limit of Rs. 30.00 lakh by taking into account the clearance of the goods manufactured out of the short found TDM, was issued to the appellants. The said show cause notice culminated into the impugned order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of sub-assembly and returned to the appellants factory for the manufacture of the finished goods in their factory. However, I find that the above plea of the appellants has been rightly rejected by the authorities below, inasmuch as at the time of visit of the Officers, the appellants had admitted the shortage and their utilisation in the manufacture of the final product which was subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also found in the appellants factory without their being recorded in the registers. This fact is also indicative of the appellants surreptitious activities. Accordingly, I find no justification for setting aside the findings of the authorities below. 5. However, Shri Chattopadhyay, learned Consultant for the appellants, has drawn my attention to the show cause notice wherein after allowing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
