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2018 (11) TMI 454 - AT - Central ExciseClandestine removal - demand based on comparison of figures as reflected by the appellant in their ER-I return and their sales register - Held that:- The appellant’s explanation is that the sales register also shows the clearances of inputs “as such” and all the entries in the sales register do not relates to clearance of their final product and draws our attention to various documentary evidences in support of their plea - such documentary evidences cannot be examined and verified at the Tribunal level and inasmuch as the same relates to factual position are required to be examined by the Original adjudicating authority, for which purpose matter is remanded. Demand to the tune of ₹ 2,52,362/- is based upon the fact that a quantity of 62.600 M.T. of MS Ingots which stands recorded in RG-I Register has been removed by the appellant without issuance of any invoice - Held that:- Appellant submits that all the said facts were reflected in their RG – I Register and they have documentary evidences to prove recycling of the Ingots. Inasmuch as, the said fact also relates to examination and verification of the factual position, the said issue is remanded to the adjudicating authority. Denial of CENVAT Credit on the DG Set, which was not found to be present in the assessees factory - Held that:- Though the Lower Authorities have accepted the fact that the said DG Set has subsequently paid the duty but the issue relates to imposition of penalty inasmuch as it is the Revenues case that duty was paid on DG Set only after being pointed out by the Audit team. Inasmuch as, we have remanded the earlier two issues, the adjudicating authority would also deal with the said aspect. Appeal allowed by way of remand.
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