2004 (11) TMI 440

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..... Respondent. [Order per : S.S. Sekhon, Member (T)]. Appellants are an assessee under the Central Excise Act engaged in the manufacture of goods falling under the Central Excise Tariff on their own accounts on job work, entailing conversion of aluminium ingots into aluminium castings out of inputs supplied by M/s. Bajaj Auto Ltd. under Modvat rules. 1.2 During the course of such Alumin .....

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..... e inquiries Show cause Notice dated 29-7-1997 demanding duty, penalty and interest on such removals during the period July 92 to October 95 was issued. 2. The Commissioner, after hearing the appellants and on finding that Board Circular No. 15/89-C.E. 8, dated 19-4-1989 267/48/90 C.X. 8, dated 21-6-1990 permitted removal of such scrap under Rule 57F(2), i.e. without payment of duty, and that t .....

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..... circulars, there is in action on the part of the officers in having not issued a stop clearance notice on permission dated 26-9-1986 letter issued by the Jurisdiction Officers. Commissioner orders on this aspect are silent. Moreover if Board itself was in doubt, the blame for not following the duty paid removal procedure cannot be ascribed to intentional evasion of duty. We therefore find no groun .....

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