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TMI Blog2014 (4) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... s statutory requirement that the appellant should record all the production that took place in his factory premises out of his own raw-materials in the statutory books of accounts which were not done so, as it is undisputed that the appellant had cleared the finished goods manufactured out of his own raw materials to their clients. In my considered view, record to be maintained by the appellant for the materials received for job working would show the balance of raw-materials while finished to be manufactured were already dispatched. The provisions of job work scheme is totally different, needs to be followed in a manner prescribed which has been not done by the appellant - Decided against assessee. - Appeal No. : E/893, 894/2012 SM - ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER. Penalty of Rs 3,17,000/- was also imposed on Shri Dilip C Modi, partner of the appellant firm under Rule 26 of CER. 3. Aggrieved by such an order, the appellant preferred the appeal before the First Appellate Authority. The First Appellate Authority after considering the issue raised before him in the personal hearing as well as grounds of appeal, upheld the OIO in respect of the main appellant M/s National Conductors but reduced penalty on the individual partner of main appellant. 4. Learned Advocate appearing on behalf of the appellant gave an overall picture of the functioning and the issue in hand. It is his submission that the appellant M/s National Conductor had received broken and used copper wire from their client under jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries 2001(137)ELT.161 ii) M/s Uniworth Textile Ltd - 2013(288)ELT.161 iii) CCE Mangalore vs. Pals Microsystems Ltd 2011 (270) ELT 305 iv) M/s Prashant Electrodes 2006 (196) ELT 297 5. It is his submission that demands be set aside and their appeals be allowed. 6. Learned Department Representative on the other hand draw my attention to the findings recorded by the Adjudicating Authority as well as First Appellate Authority. It is his submission that partner of the firm has accepted that they have cleared their own finished goods, manufactured by them under the job work challan. 7. I have considered the submissions made at length by both sides and perused the records. I find that the only issue that arises for my c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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