9911796707
TMI Blog2003 (5) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... led this appeal against the order-in-appeal passed by the Commissioner (Appeals). The appellants are engaged in the manufacture of Pumps, Hydraulic Lift Assembly. The Officers of the Central Excise visited the factory on 19-9-1999 and on verification of the record the following discrepancies are found in their statutory record. (i) 532 pieces of Pumps were found without any entry in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med. A penalty of Rs. 88,150.00 was imposed under Section 11AB of the Central Excise Act, 1944 and Rule 57(1) of the Central Excise Rules. A penalty of Rs. 5,000/- was imposed under Rule 173Q of the Central Excise Rules, 1944. 4. Heard both sides. 5. The contention of the appellant is that on the seizure of 532 pumps, no duty was demanded on these pumps, as these are duty paid. These pumps wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the recovery of the scrap, the appellants admitted that the scrap was not entered in any statutory record. The contention is that the scrap is being sent to the job worker for conversion into slabs and the appellants are maintaining the record of slabs. 9. As the scrap is arising out of the manufacturing process undertaken by the appellant, therefore, they are liable to maintain the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 180 days, the contention of the appellants is that the goods were received back after the time period provided under Rule 57J and they are entitled for the benefit of the Modvat credit. The issue involved in the appeal is the reversal of the credit taken on the inputs which were sent to the job workers and were not received back within 180 days, the manufacturer as to reverse the credit taken on s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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