9911796707
TMI Blog2020 (1) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture. 2. The appellant M/s Harsh Metal Industries is a partnership firm and other appellant Shri Anil Kumar Singh is partner of the firm. The appellant requires lead ingots of 99.5% purity, commonly called as grade 'B' ingots. Thereafter, they removed the same as required by the customer. Some of the ingots are further processed, the purity is increased to 99.5% or grade 'A' in common parlance. 3. The allegation of Revenue is that the increase of purity from 99.5% to 99.9% amounts to manufacture and accordingly the product of the appellant are dutiable. The appellant is not registered with the Department and not paying Central Excise duty. Pursuant to inspection in the premises on 11.09.2013, the officers found one truck coming outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. Lead Ingots (1078 ingots) 21569 24,57,84 5. Caustic Soda, i.e. Raw material (48 kattas) 1,200 48,000 5. The said partner could not produce documents / records in respect of lawful possession of the aforementioned goods. Since the abovementioned finished goods - ingots valued at Rs. 13,88,860/- and the raw material valued at Rs. 42,15,840/-, totalling Rs. 56,04,700/- were found stored without proper accountal and valid documents, the goods were seized. The vehicle having registration No. HP 16 3287 (Eicher) valued Rs. 6 lakhs, on which the finished goods 9770 kgs. (lead ingots Grade A) were loaded was also seized on the reasonable belief that these goods are carried by them without valid documents. Further, the original certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The show cause notice was adjudicated on contest vide order-in-original dated 15.10.2018 confirming the proposed duty alongwith interest and equal amount of penalty under Section 11AC read with Rule 25. Further, equal amount of penalty was imposed on Shri Anil Kumar Singh, Partner under Rule 26. Further, the seized goods were also confiscated with option to redeem on payment of fine of Rs. 2,14,138/-, with further direction to enter the said goods in the statutory Central Excise register and clear on payment of duty. Further, the truck No. HP 16 3287 (Eicher) valued at Rs. 6 lakhs, seized on the day of search was also confiscated with option to redeem on fine. Learned counsel relied on the decision of the Tribunal in the case of Exide In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principal other element......... Kg. 12.5% 7801 99 -- Other : 7801 99 10 --- Pig lead................................ Kg. 12.5% 7801 99 20 --- Unrefined lead............................. Kg. 12.5% 7801 99 30 --- Unrefined lead alloys.......................... Kg. 12.5% 7801 99 90 ---Other.................................. Kg. 12.5% 10. So far sub-heading note is concerned, it is mentioned in Chapter 78 - in this chapter the expression "refined lead" means metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table: Element Limiting content % by weight Ag Silver 0.02 As Arsenic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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