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TMI Blog2004 (6) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri A.K. Mondal, SDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. This appeal has been filed by M/s. Gouri Shankar Industries, Ghatsila, (here in after referred to as the appellant-company) against the Order-in-Appeal No. 109/JSR/CEX/Appeal/2003 dated 23-4-2003. The Commissioner (Appeals) in the said Order has held that Aluminium circles being consumed captivel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Aluminium Circles produced by them and records of Aluminium Utensils were maintained by them. After investigation, the Revenue issued a demand-cum-show cause notice amounting to Rs. 1,75,715.00 leviable on such Aluminium Circles by suppressing the fact of manufacture of Aluminium Circles. Shri Arjunlal Agrawal, Partner of the said Company in his statement under Section 14 of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. 2. The appellant-company had submitted that due to their misconception about the tariff clarification, they could not pay the duty on Aluminium Circles. There was no mala fide or wilful intention to evade payment of duty by way of not maintaining the statutory records for dutiable items and also attempt to suppress the same. The adjudicating authority has confirmed the demand of Rs. 1,75,715 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tna v. J.P. Metal Industries and Others) that Aluminium Circles being produced and consumed in the manufacture of Aluminium Utensils, are excisable goods. In view of that, the duty amount is confirmed. As regards the penalty, the appellant-company has submitted that the equal amount of penalty is very harsh. It is a fact that the appellants have neither procured Central Excise Licence, but manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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