TMI Blog1986 (7) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ustry and finished products worth about Rs. 63,000/- is already in the custody of the Central Excise Department and the industry itself remained closed for the past two years. Since the appeal itself is posted today and since 50 per cent of the duty has already been deposited, in the circumstances, we dispense with the prior deposit of the duty amount pending disposal of the appeal today. This appeal is directed against the Order of Collector of Central Excise (Appeals), Madras, dated 11-1-1985 confirming the order of the Assistant Collector of Central Excise, Bangalore, dated 27-8-1984 raising a demand on the appellant for a sum of Rs. 57,358.71 as duty amount due in respect of the appellant s clearances effected between June 1980 to Aug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant was using runners and risers as raw materials in the manufacture of finished goods, namely, re-rolled iron and steel products and this fact is evidenced by the raw materials register. It was urged that the raw materials register (Form IV) has also been signed by the Central Excise authorities on 1-5-1981 and the same has also been scrutinised by the audit authorities of the Central Excise Department, as evidenced by the audit report of the Central Excise Department, dated 16-2-1982. It was therefore contended that since the Department knew well that the appellant was using runners and risers as raw materials and did not levy any duty or raise any demand within the statutory period of limitation, the claim now made by the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the petitioner s manufacturing activity with reference to runners and risers. 4. We have carefully considered the submissions of the parties herein. We have gone through the raw materials register and it bears clear evidence to show that the runners and risers were two of the raw materials alongwith other raw materials used by the appellant in the manufacture of goods. We also find the raw materials register signed by an officer of the Central Excise Department on 1-5-1981 and 14-12-1981. The report of the Audit Officer, dated 16-2-1982 also clearly indicates that the Central Excise authorities knew about the nature of raw materials used by the appellant in the manufacture of finished products. The reasoning of the lower appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise. The learned D.R. after verification from the local Central Excise Collectorate informed us that no such requirement is normally made by the Collectors in terms of Rule 173D either by Trade Notice or otherwise. The learned D.R. merely emphasised the normal practice to incorporate the raw material particulars in the classification list particularly when the manufacturer claims the benefits of an exemption notification. Therefore, on consideration of the entire evidence on record, we find that the fact that the appellant was using runners and risers as raw materials were in the knowledge of the Department as indicated above and in such a situation, the reasoning of the authorities that the appellant is guilty of suppression of fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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