During physical
verification of goods, 44531.50 kgs. of 'Lead Ingots' valued at
Rs.56,42,507/- was found un-accounted in the factory ... issued to the appellant for confiscation of the same.
Those Lead Ingots were provisionally released to the appellant on
17.6.2014. Based upon that search, investigation
used batteries and to recycle used lead batteries
from the company company and supply re-melted lead
ingots at the ratio of 62% for Automotive ... melted lead for
conversion of used lead batteries by the accused to
supply re-melted lead ingots to the complainant
company. After completion of contract
made of Polypropylene, Articles made of Paper and Paper
Board, Insecticides, Lead Ingots, Zinc Ingots, Citric Acid,
Relevant Glass fibre reinforcement (Glass fibre,
Chopped/Stranded
Suo Motu vs State Of Kerala Rep By Its Principal ... on 28 April, 2022
Bench
GUPTA
The appellant herein is engaged in manufacture of lead
oxide (lead powder) lead ingots and plastic ghamela. Based
upon the intelligence, about the appellant ... that
demand which has been upheld by Commissioner (Appeals),
pertain to the Lead powder supplied by the appellant to Shri
Laxman Barfa owner of Mackson
excisable products viz. Lead & Alloy Ingot, Lead
Chloride, Lead Acetate, Zinc Oxide, Zinc Alloy, Zinc Ingot, Tri
Basic Lead Sulphate (TBLS), Litharge (Lead Oxide
Tehsil Phagi, Jaipur (Rajastan), and after their service life to produce Lead
Ingots mainly for reuse in the manufacture of new Lead Acid Batteries, which ... batteries, resulting in
smelting in a rotary furnace, refining and casting ingots leading to emission
and deposition of lead particles in air, water and soil
case are that the appellant is a
manufacturer of lead oxide, lead ingots, letharge, zinc oxide, yellow
litharge etc. which are dutiable to excise duty
Tehsil Phagi, Jaipur (Rajastan), and after their service life to
produce Lead Ingots mainly for reuse in the manufacture of new Lead Acid
Batteries, which ... batteries, resulting in smelting in a rotary furnace, refining and casting ingots
leading to emission and deposition of lead particles in air, water and soil
Central
Excise Duty by manipulating the actual cost of conversion of Lead Ingots
3|Page E/10500,10505/2019
into Litharge. They were knowingly concerned
