TMI Blog2006 (2) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a manufacturer of copper pipes and tubes. The duty demand in the present case is under three heads. The first (about Rs. 24 lakhs) is in regard to copper scrap dispatched by the appellant without payment of duty to its job worker. The said scrap arose during the process of manufacturing of copper pipes and tubes. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in regard to the same dispute under Order-in-appeal No. 516/CE/APPL/NOIDA/03, dated 17-11-2003 and this order has become final as no appeal had been filed against it. 3. The Second demand is upon a finding that central excise officers who visited the appellant s factory on 24-8-2001 recovered a Note Book from the appellant s premises and that entries in the said Note Book related to the cland ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have carefully seen the entries, the explanation and the findings of the Commissioner. To begin with, though it is written in the front of the register Despatch Book , the entries are of not despatches. Fourth page of the Book contains entry of about 266 pcs. totally weighing about 14 Tons. These are copper cathodes purchased by the appellant. The learned Counsel has explained that pipes m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are sent. Thus, the register cannot be treated as telling a story of dispatches. Further, as is seen from another page, the entry clearly is not about pipes in the absence of mentioned of any dimension (diameter). The particulars mentioned also would seem to suggest that the entries relate to purchase of copper cathode. The appellant also has co-related the entries in the Book to duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount, since small discrepancy upon stock taking is normal and Central Excise Rules themselves contemplate only payment of duty on stock found short and not penalty. 8. Appeal No. E/2059 /2004 of Shri Ajay Gupta, Director of Shree Shyam Pipes Pvt. Ltd. is directed against imposition of personal penalty. Since we have already set aside the penalties imposed on the assessee, there is no justifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
