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2018 (12) TMI 95 - HC - Central ExciseClandestine removal - surplus stock of angles, channel and joist - appellant was issued show cause notice on 31-12-2012 on the ground that the goods were kept with intent to be cleared without payment of duty - Held that:- The appellate Tribunal has observed that there is nothing on record to support the appellant's argument that such goods were manufactured in trial run and did not meet the necessary specifications. Since the quantity of 994.080 MT was found to be considerable the appellate Tribunal concluded that it stands on a different footing then billet/bloom. Liability to make payment of central excise duty arose the moment excisable goods are manufactured, but the appellant did not make payment of the goods from May, 2012, therefore, the appellate Tribunal has rightly rejected the argument concerning angles, channel & joist. Presence of 994.080 MT of angles, channel & joist having not been disputed, non-acceptance of appellant's explanation does not raise any substantial question of law - appeal dismissed - decided against appellant.
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