9911796707
TMI Blog2016 (11) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... he factory premises of the appellant No. 1 and certain incriminating documents were recovered from the said premises which were resumed for further investigation. Statement of Shri Naval Magan, Partner was recorded wherein he inter-alia stated that on being informed by the Central Excise Officers that option to pay full rate of duty once given cannot be withdrawn during the same financial year and deposited an amount of Rs. 46,558/- on the clearances of Rs. 2,90,989/- made against seven Bills as per register maintained by him. His further statements were recorded and it was revealed that he had cleared Copper Wire and Super Enamelled Copper Wire worth Rs. 19,96,740/- involving Central Excise duty amounting to Rs. 3,19,478/- in a clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), disposed of the appeal by observing as under: (a) I have heard Shri Naveen Mullick, Advocate on 18.9.2009 who appeared on behalf of the appellants and reiterated the grounds already taken up in the appeal memorandum. He also submitted a copy of the judgment in the case of CCE Vs. Technoweld Industries - 2003 (155) ELT 209 (SC). I have gone through the facts and circumstances of the case and various submissions made by the appellants. I find that the appellants were engaged in the manufacture of two products name/y Copper Wire and Super Enamelled Copper Wire and they have challenged the impugned order on the grounds that the process of drawing of Copper wire from thicker gauge to thinner gauge is not a process of manufacture in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holds ground and are therefore, not acceptable. Regarding the penalty imposed on appellant No. 2 I find that it is on record that he has dealt with the impugned goods by clearing them clandestinely without discharging Central Excise duty liability and thus liable for penal action under Rule 26 ibid In View of the above the demand of duty interest and penalties imposed by the adjudicating authority are therefore upheld. 4 Accordingly the commissioner (Appeals) rejected the appeals and hence the present appeals. 5. After hearing both the sides I find that the issue is required to be decided is as to whether drawing of Copper Wire from Thicker Gauge to Thinner Gauge and Varnishing of the same for the purpose of insulations would amount to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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