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TMI Blog2017 (1) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... ing pointed out by the Central Excise Officer, deposits the differential duty or duty short paid under intimation to the authority, then no show cause was required to be issued and the matter should stand closed - appeal allowed - decided in favor of appellant. - E/1846/2008-EX[DB] - A/71082/2016/-SM[BR] - Dated:- 18-11-2016 - Mr. Anil Choudhary, Member (Judicial) Shri V.S. Negi, Advocate, for Appellant Shri D.K. Deb, Assistant Commissioner (AR), for Respondent Per: Anil Choudhary The present appeal is filed by the appellant, M/s G K Winding Wires Ltd. against Order-in-Appeal No. 73-74/CE/APPL/Noida/2008 dated 29/05/2008 passed by Commissioner of Central Excise Customs (Appeals), Meerut-II. 2. The issue in this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded of the authorized person, Mr. Sudhir Aggarwal, Director, a qualified Engineer, in answer to Question No. 15 put by the Revenue - on going through the job work register, it has been observed that you are receiving Super Enameled Copper Wires from your customers for reprocessing the same? However without any processing the material, the same is cleared as Copper Scrap at scrap value which is lesser than the actual value of the goods. Please explain? Answer - We are supplying the goods to our customers in bulk quantities. However, some of the material being returned to us for reprocessing. After receiving this material, we are checking it, then removing some of material by rewinding process from the top of the bobbin, in case leftover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey remove the returned goods as such. Further, from answer to Question No. 15 in the statement recorded, as hereinabove noticed, it is evident that after receiving back the defective goods the same are subjected to inspection and testing before the same is rendered as scrap and removed. Further, in response to the query whether the activity amounts to (after scrapping the whole lot) manufacture, it has been answered that the authorized person was not aware. Thus, there is no case of any deliberate suppression, fraud etc. in the facts and circumstances of this case. Further, I find that the extended period of limitation is not invokable. Further, I hold that the Show Cause Notice is hit by the provisions of this section 11A Sub-section 2 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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