9911796707
TMI Blog2005 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... i S.C. Pushkarna, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the adjudication order passed by the Commissioner of Central Excise, whereby demand was confirmed and penalty was imposed on the ground that the appellant had shown more production of Colour Picture Tubes and then consumed in the manufacture of col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty. The appellant produced the evidence showing that some picture tubes were cleared as such and sent to Service Centre and some picture tubes were declared for Research & Development purposes and some tubes were the rejections during the manufacture of colour picture tubes. The contention is that Commissioner of Central Excise accepted where the picture tubes were cleared as such from sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts in addition to tubes which required in the manufacture televisions. 3.The contention of the revenue is that in the balance sheet, the appellant shown in the consumption of colour picture tubes and that consumption has to be taken as used in the manufacture of colour televisions. The contention of the Revenue is that picture tubes were cleared for Research and Development Purposes on produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also such as cabinet, PCB etc. As the appellants were maintaining separate record regarding rejection which were for the year 1998-99 is only 269 out of the total picture tubes received by the appellant and for the year 1999-2000 it is only 3169 and such rejections are mentioned in the record maintained by the appellant. In these circumstances, we find that demand on the ground that these pictur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
