9911796707
TMI Blog2003 (5) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The appellants are engaged in the manufacture of Pumps, Hydraulic Lift Assembly. The Officers of the Central Excise visited the factory on 19-9-1999 and on verification of the record the following discrepancies are found in their statutory record. (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nium scrap was also confiscated and allowed to release on payment of redemption fine of Rs. 5,000/-. The duty of Rs. 88,150.00 was confirmed. A penalty of Rs. 88,150.00 was imposed under Section 11AB of the Central Excise Act, 1944 and Rule 57(1) of the Central Excise Rules. A penalty of Rs. 5,000/- was imposed under Rule 173Q of the Central Excise Rules, 1944. 4. Heard both sides. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the procedure provided under Central Excise Rules for receiving duty paid goods for repair. Therefore, the confiscation of the goods is upheld. 8. In respect of the recovery of the scrap, the appellants admitted that the scrap was not entered in any statutory record. The contention is that the scrap is being sent to the job worker for conversion into slabs and the appellants are maintaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods without payment of duty. Therefore, the demand is upheld. 11. In respect of the demand on the goods sent to job work which were not received back during 180 days, the contention of the appellants is that the goods were received back after the time period provided under Rule 57J and they are entitled for the benefit of the Modvat credit. The issue involved in the appeal is the rever ..... X X X X Extracts X X X X X X X X Extracts X X X X
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