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TMI Blog2015 (10) TMI 2270X X X X Extracts X X X X X X X X Extracts X X X X ..... ate : For the Petitioner Shri N.K. Shastri, AC (AR) : For the Respondent ORDER Per: P.K. Jain The brief facts of the case are that the appellant is engaged in the manufacture of various aluminium products. During the course of such manufacture, waste and scrap of aluminium arises. Appellant is selling it to various customers as also transferring to their own unit located in Taloja in Mumbai. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, the transportation of the waste and scrap. 2. The case was adjudicated and the demand was confirmed by the original authority in the impugned order wherein he imposed equivalent amount of penalty under Section 11AC read with 173Q/ Rule 27 of the Central Excise Act, 1944/2001-2002 and also interest. Aggrieved by the said order, appellants are before us. It is to be noted that the period involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce charges under the Employees State Insurance Scheme. It was submitted that the ESIS has nothing to do with the insurance of the goods and moreover loading of the goods was the duty of the buyer as they have sold the goods on as is where is basis. As far as transferring the goods to their own unit in Taloja is concerned that they have paid the duty on the same value at which they have sold simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re differing views and hence, extended period of limitation cannot be invoked. 4. Ld. AR reiterated the impugned order. 5. We have considered the rival submissions. We note that issue is settled by the Larger Bench of this Tribunal in the case of Supreme Petrochem Ltd. (supra). We have also gone through the show-cause notice as also a copy of the audit objection/ audit memo. From these documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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