TMI Blog2014 (7) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed ratio of production of MS Ingots as 72.8% during the period, 2007-08, irrespective of the ratio of the consumption of MS Scrap and the Sponge Iron, which cannot be the same, as variation is bound to happen - no specific reasons produced for low yield in case of the Applicant have been cited, except that raw materials obtained were of low yield. Applicant has not been able to make out a case for full waiver of the dues adjudged. - appellant directed to make 25% as pre-deposit - stay granted partly. - E/A/517/2012 - Stay Order No. S/75268/KOL/2014 - Dated:- 17-2-2014 - D M Misra And I P Lal, JJ. For the Appellant : Dr S Chakraborty, Adv. For the Respondent : Shri S Chakraborty, Asstt. Commissioner (AR) PER : I P Lal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c Notice No.14/RE-2010(2009-2014) dated 18.03.2011, reporting the yield of MS Ingots to be 89.69%. (The ld. Advocate mentioned that during the relevant period, yield was notified by DGFT as 83% only.) It is submitted by the ld. Advocate that the Department has not adduced any positive evidence to substantiate the clandestine removal. As regards the various norms relied upon by the Department, the ld. Advocate submitted that they referred only to the average yield and do not indicate any specific percentage of yield. It is submitted that the Applicant had procured the major quantity of raw materials from M/s. BEEKAY Steel, R.J.S. Trading etc. and the Department's enquiry itself conducted against the said suppliers of raw materials indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... search, mentioning the yield of ingots to be 92%, 85% and 94% depending on the nature of the raw materials used namely, MS Scrap, Sponge Iron and Pig Iron, the percentage of yield of other units taken from the website and the input/output norms as per Public Notice issued by the DGFT showing the yield of 89.69% etc., which during the relevant period, was notified by DGFT to be 83% only. As against this, it is the submission of the ld. Advocate that all these reports mention the average yield and do not indicate the specific percentage of yield. It is his contention that the DGFT norm was not relevant during the period under charge. The ld. Advocate has invited attention to the enquiry conducted by the Department against the raw material sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department in case of various other industries. The ld. Advocate has taken a plea that the output of various units cannot be compared, which depends on a number of factors. We, however, find that no such specific reasons for low yield in case of the Applicant have been cited, except that raw materials obtained were of low yield. We find that the Manager of the Applicant Firm has admitted that the entire data of production of MS Ingots and Bars, subsequent to the period, December, 2008, was incorrect. As regards supply of low grade raw materials, i.e. Sponge Iron reported to give an output/yield to the extent of 77% to 78% yield of MS Ingots, we find that according to the Adjudicating Authority, no such test report was issued by the raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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