2006 (11) TMI 423

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..... ate, for the Appellant. Shri M.K. Rajak, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. Heard both sides and perused record. 2. These appeals are directed against a common order. Accordingly, they are taken up together and are disposed of under this order. 3. There is duty demand of over Rs. 6 lakhs and penalties. The facts leading to the passing of the order are .....

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..... is to be found in Commissioner (Appeals) order. The same may be read : (a) With regard to 90.043 Metric Tonnes of tin plates, these were sent to the job worker unit at Anand for printing and varnishing of the name of the dairy to whom the goods were to be supplied. The goods were duty dispatched to the job worker under 57F challan and after making entry in the statutory form-V register. The for .....

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..... anama from the production floor and could not have been entered in the RG 1 and still in the process of production being yet to be tasted for quality production. 4. The appellant s explanations have not been refuted . They had been only rejected as an after-thought . 5. It is a common practice that inputs are sent to other units for carrying out processes. Central Excise Rules 56B, 57F and o .....

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