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2016 (4) TMI 724 - AT - Central ExciseWhether ingots and billets of thickness more than 3 inches can be used for manufacture of MS Bars of 6 mm - Held that:- the report of the Chartered Engineer is very specific and has been given after examining the machines installed in that Mill. The same cannot be applied in any circumstances to respondent without giving actual comparison of the machines installed and without bringing the said expert to respondent. As regards the purchase register and the change in stand of respondent, these facts are irrelevant as none of these have been alleged in the show-cause notice. - Decided against the revenue
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