TMI Blog2007 (6) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The Department found excess stock of refractory bricks and motors within the factory premises outside the Bonded Store Room. The appellants later on, explained that these were to be used internally in repairing and re-lining of furnaces/kilns. The appellants have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other materials, and such finished goods have been cleared on payment of duty. He states that there are series of decisions of the Tribunal under which refractory materials such as bricks and motors, have been allowed the benefit of Notification No. 217/86-C.E. for such use, be sides relying on the following decisions in this context:- (i) 2001 (135) E.L.T. 840 (Tri.- Del.) S.A.I.L. v. C.C. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounting for the impugned goods while removing the goods from the Bonded Store Room. However, we find that under the cited decisions of the Tribunal, the Notification No. 217/86-C.E. has been liberally interpreted. Since the Notification uses the words, used in or in relation to the manufacture of final products , the exemption has been allowed in respect of the refractory bricks and motors used w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which have been used within the factory of production, we are of the view that they are liable to some penalty for the fact of removing the impugned goods from the Bonded Store Room without proper entry in the account books and without intimation to the Department. Accordingly, while setting aside the duty-demand, we determine the penalty as Rs. 25,000/- (Rupees Twenty-five thousand) in place o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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