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TMI Blog2018 (1) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... uired particulars to fulfill the provision of Central Excise Act/Rules made thereunder are available the same should satisfy as proper accounting. In the present case, the appellants claimed that the scrap seized by the officers on the ground of non-accountal were in fact accounted in the raw material register. Similarly, the duty calculation requires re-verification - appeal allowed by way of rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enquiry, proceedings were initiated against the appellant to demand and recover Central Excise duty on various metallic scrap cleared by the appellant during the period 20102011 to 2013-2014. Proposal was also made to confiscate the seized unaccounted scrap and to impose penalties on the appellants. The Original Authority adjudicated the case and held that the appellant is liable to pay Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the orders. He submitted that the stock of scrap was entered in the raw material register maintained by the appellant and the same was also taken over by the officers on 03/09/2014. The fact that the said scrap metal was entered into in the said register was also explained to the officers. Further the claim for cum duty benefit has not been extended by the lower authorities. The work sheet of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintaining accounts for excise purpose. As long as the required particulars to fulfill the provision of Central Excise Act/Rules made thereunder are available the same should satisfy as proper accounting. In the present case, the appellants claimed that the scrap seized by the officers on the ground of non-accountal were in fact accounted in the raw material register. Similarly, the duty calcula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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