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2019 (4) TMI 2057 - AT - Central ExciseClandestine removal - allegation of non production of finished goods, i.e. M/s TMT bars as per the norms fixed by the SAIL - HELD THAT:- An identical issue came up for consideration before this Tribunal in M/S H.R. STEELS PVT. LTD. VERSUS CCE & ST, ALWAR. [2018 (12) TMI 1950 - CESTAT NEW DELHI], where it was held that the show cause notice proposed to follow the output norm being obtained by the SAIL which is highly complex integrated plant having latest technology and infrastructure. It is not possible for the unit like appellant to have as same technology and infrastructure as available to the SAIL in this case and the production norm is treated to be identical. The department has not taken this much of the evidence into account by alleging the clandestine removal on the part of the appellant. In the present appeal also, it is the allegation of the Department that the Appellant clandestinely removed the MS TMT/ bars, that would have been produced by the Appellant following the production norms as fixed by the SAIL for ISO companies - No evidence was led by the Department regarding use of raw material, electricity, sale of material or mode or transport nor any evidence was led to substantiate that the Appellant was using the same advanced technology as SAIL. The impugned demand is, therefore, not sustainable. Appeal allowed - decided in favor of appellant.
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