TMI Blog1997 (7) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... hat these certificates point out that the said goods were sold by dealers or customers of the applicants/appellants mainly to re-rollers for using in their small mill and also to various traders for re-roll to re-rolling mills. He fairly submits that these certificates were not before the adjudicating authority because they have been procured subsequent to the adjudication order passed by the adjudicating authority. 2. As regards the Stay Petition, ld. Advocate seeks waiver of pre-deposit of Rs. 51,53,297/- demanded as duty and Rs. 10 lakhs imposed as personal penalty. It is submitted that the applicants are manufacturers of blooms, billets etc. In the Furnace Division from the duty paid blooms, billets etc., the applicants are manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced along with Miscellaneous Application that the aforesaid disputed products have been sent to re-rollers or to dealers who have further sold it to re-rollers. He, therefore, prays for giving a prima facie finding that their goods were covered under Notification 208/88. 3.1 On the question of limitation, ld. Advocate has submitted that prior to commencing of the said notification, they were working under Notification 208/83 and describing their final products i.e. mis-rolls and end-cuttings and other products namely, bars and rods out of duty paid blooms and blades. They had been declared out of licencing control because they were not required to pay any duty on the goods manufactured by them including the said two disputed products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d-cuttings are fit for recovery of metal. There is no evidence to the contrary produced by the applicants/appellants by the adjudicating authority. In any case, it is the duty of the assessee to produce the evidences. He further submits that the two products i.e. mis-rolls and end-cuttings by their nomenclature and by the definition of expression bars and rods in the tariff would not be covered by the said expression `bars and rods. He, further, submits that these disputed products would also be not covered by the definition of semi-finished products in the tariff and thus they would not be entitled to the benefit of Notification 202/88. On the question of admission of evidence in the Miscellaneous Application, ld. JDR submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the same goods continue to be manufactured by them at present. The impugned order has not adverted to any evidence in giving its conclusion. But we also find that the evidence now produced by the appellants goes to the root of the matter. This evidence should also be considered by the Commissioner in the de novo proceeding which we direct to be undertaken in the absence of any evidence before the said authority as mentioned above. Accordingly, while allowing the Stay Petition unconditionally, we remand the matter to the adjudicating authority for a fresh adjudication in accordance with principle of natural justice. 6. The plea of limitation and of availability of Modvat credit if the disputed products are found to be dutiable taken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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