2007 (7) TMI 253

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..... t. [Order]. - Heard both sides. 2. These are two appeals filed by a 100% EOU against the order passed by the Commissioner of Central Excise and Customs (Appeals) who, in turn, upheld the order in original demanding customs duty of Rs. 58,419/- as well as central excise duty and also imposed penalty under Section 112(a) read with 114A of the Central Excise Act, 1944 and Customs Act, 1962. 3. The .....

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..... Commissioner for manufacture of brass ingots, wire, rods etc. Accordingly, out of the imported Dross, they were manufacturing the aforesaid items that is brass granules. As a matter of fact, the defence of the appellant is that they have not sold the segregated material into DTA but manufactured items by paying 50% of the customs duty as excise duty. Therefore, the allegation that they sold the se .....

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