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TMI Blog2008 (1) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The appeals were filed against the common impugned order. The appellant M/s. Frontier Alloy Steels Ltd. (hereinafter referred as FASL) are engaged in the manufacture of spring steel rounds, and other excisable goods. The other appellant M/s. Frontier Springs Ltd. (hereinafter referred as FSL-2) is engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty. In the show cause notice, the allegation is that FASL has suppressed the huge quantities of production of alloy steel rounds and subsequently removed the same without payment of duty to FSL 2. 2. The contention of the appellants is that M/s. Frontier Alloy Steels Ltd. (FASL) manufacture spring steel rounds which are supplied by them to Frontier Springs Ltd. (FSL 2) who are mainly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the Commissioner in the impugned order has given a specific finding that no allegation of clandestine removal of coil springs manufactured by Frontier Spring Ltd. has been made in the show cause notice; that if there is no clandestine manufacture and clearance by Frontier Steel Alloy Ltd. does not arise. He finally submitted that the demand pertains to the period from October, 1997 to J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Central Excise duty. The revenue also submitted that as per the Railways inspection report steel rounds were manufactured by FASL and the same were inspected by the Railways and same were supplied to FSL 2 without payment of duty. Hence the demand is rightly made. 4. We find that the contention of the appellant is that steel rounds were directly purchased by M/s. FSL-2 from other suppliers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t out of steel rounds received from FASL without payment of duty the goods were cleared without payment of duty to Railways or to some other party. As the FSL 2 received the steel rounds on payment of duty from other manufacturers regarding which they had also availed credit it cannot be said that the same quantity has been supplied by FASL without payment of duty to M/s. FSL-2. As M/s. FSL-2 manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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