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2018 (7) TMI 1524 - AT - Central ExciseClandestine Manufacture and Removal - MS ingots - it was alleged that the heat register, private heat register and ingots movement register indicate that there was excess production which was suppressed from the statutory records - whether appellant SSPL has recorded the correct production of MS ingots or otherwise? Held that:- This is the third round of litigation before the Tribunal on the very same issue. In the first round of litigation, the Adjudicating Authority confirmed the same demands raised against SSPL and imposed penalties, also on KSPL - The entire findings of the Adjudicating Authority are only on the records of both private and official showing the production of MS ingots per heat in the range of 3.5 to 3.8 MTs. The findings recorded by the Division Bench in COMMISSIONER OF CENTRAL EXCISE, HYDERABAD – III VERSUS M/S SINGARENI STEELS PVT. LTD. [2010 (9) TMI 1240 - CESTAT BANGALORE] as to the production capacity of appellant SSPL of the furnace installed, has reached finality. Since these findings have attained finality, the Adjudicating Authority could not have without filing an appeal and adducing contrary evidence gone beyond the findings recorded by the Tribunal. In the absence of so, in the adjudication order, the Lower Authority should have followed the order of the Tribunal and considered the production capacity of the appellant SSPL as indicated in the Final Order recorded by Division Bench. The allegation of the Revenue that appellant SSPL had clandestinely manufactured excess production and removed the same without payment of duty falls flat - In view of the findings of the Division Bench order, it is found that lower authorities have erred in coming to a conclusion there was excess production and clearances clandestinely from SSPL. The entire demand needs to be set aside. Demand of Interest and penalty - Held that:- Since the entire demand of SSPL stands set aside, the question of interest and penalty on SSPL does not arise, as also the question of imposing penalty of KSPL also does not arise. Appeal allowed - decided in favor of appellant.
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