9911796707
TMI Blog2014 (12) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant have manufactured curved steel roof panels in the factory premises of M/s. Hindustan Tin Works, Sonepat, the jurisdictional central excise officers visited the factory on 12-1-2009 for ascertaining the facts. During the visit, it was found that the appellant had manufactured Curved Steel Roofs from Coated Steel Sheets in the said premises. Since no excise duty had been paid by them in respect of the manufacture of the Curved Steel Roofs panels which were chargeable to duty under sub-heading No. 7308 90 90 of the Central Excise Tariff, a show cause notice dated 21-12-2009 was issued to the appellant for demand of central excise duty amounting to Rs. 6,67,445/- along with interest thereon under Section 11AB and also for impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after hearing this matter for sometime, the Bench was of the view that the appeal itself can be taken up for final disposal as only a short issue regarding classification of the goods is involved. Accordingly, with the consent of both the sides, the matter was heard for final disposal. 3. Shri Amit Jain, Advocate, ld. Counsel for the appellant, pleaded that the appellant had fabricated Curved Steel Roof Panels in the factory of M/s. Hindustan Tin Works Ltd. for being installed in that factory, that the raw material for Curved Steel Roof Panels is steel coils, which are brought to the site and are processed by machines as a result of which the steel sheets get corrugated, that, thereafter, the corrugated steel sheets are cut to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The very first para of the show cause notice dated 21-12-2009 states that the appellant are a manufacturer of Curved Steel Roof Panels falling under Chapter Heading No. 7308 90 90 of the Central Excise Tariff Act. The starting raw material for Curved Steel Roof Panels is the Steel Sheets which are subjected to corrugation on the grooving machines and thereafter are cut to the required size and cut to size sheets are subjected to further process on curving machines to give the required curvature and the final product which emerges is the Curved Steel Roof Panels. The show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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