9911796707
TMI Blog2018 (12) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... on being pointed out, the discrepancy by the Central Excise Officers, the assessee did not dispute the clearance of waste & scraps generated in the course of production of finished goods and also admitted that the violation of the Statutory Provisons of the Central Excise Act was unintentional. The entire demand along with interest was deposited by the assessee much before the issuance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory to M/s. Om Trading Corporation, Howrah during the period from April, 2009 to March, 2010 under challans. No Central Excise invoice was issued against such challans. Statements of the Production Manager and the Chief Executive Officer of the Appellant Company were recorded. They admitted the clearnce of waste and scrap under challans and also admitted the duty liability of ₹ 3,75, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice along with interst and accordingly, penalty imposed under Section 11 AC is unwarranted. 4. The Ld. DR reiterates the orders of the Lower Authorities. 5. Heard both sides and perused the appeal records. 6. I find that the Appellant Company had cleared the waste scraps from their manufacturing facility under challans but subsequently, no Central Excise invoices were rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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