9911796707
TMI Blog2007 (11) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals have been filed against Order-in-Appeal Nos. 99 & 100/2005(G), Central Excise, dated 15-12-2005 passed by the Commissioner of Central Excise (Appeals), Guntur. 2. The appellants manufacture various iron and steel castings, which excisable. They receive purchase orders from various customers from the supply of castings. Each casting requires a pattern. Therefore in their purchase order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AB was imposed. Further he imposed penalty of Rs. 25,000/- on the first appellant under Rule 25 and a penalty of Rs. 10,000/- on Shri T.V.S Prasad, Managing Director. The appellants approached Commissioner (Appeals). The Commissioner (Appeals) in the impugned order has upheld the order' of the original authority. The appellants are highly aggrieved over the impugned order in appeal. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y addressed a letter informing of all the activities and their intention to manufacture pattern and clear them on payment of duty. That letter was produced before the Bench. That letter had been acknowledged by the department and reply also has been sent to the appellants informing that duty @4% has to be paid on the patterns cleared. 5. Shri Sambi Reddy reiterated the contentions in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, the appellant clears the pattern along with a casting only on payment of duty. Therefore, there is absolutely no justification for demanding any differential duty on the appellants. It is further seen that the appellants had informed of all their activities to the department in their letter dated 9th September, 2002, therefore there is no substance in the allegation of suppression of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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