9911796707
TMI Blog2014 (12) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... are taken up for disposal by a common order as they raise a common issue. 2. Appeal Nos.E/11453, 454, 455, 456, 457, 448, 11720, 11553 /2014 are filed by the Revenue while all other appeals are filed by the appellant-assessees. 3. This matter was heard at length on 9.9.2014 and due to paucity of time, listed to be heard on 24.09.2014 as a part heard matter. When these matters were called out, ld.D.R. files an application for adjournment of all these matters till the Stay Petitions filed by the Revenue before the Apex Court in the case of M/s Acme Ceramics & others is disposed, and if the appeals are disposed of today, the Department will be bound to file separate appeal in each case, which will unnecessarily burden the Apex Court and invi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment and the order of this Tribunal in the case of Acme Ceramics (supra). It was also submitted that against the final order of Acme Ceramics, Revenue has filed an applications for rectification of mistake. It is the submission that the said applications were heard and disposed of by the Bench as reported at 2014 (304) ETL 588 (Tri-Ahmd). It is also the submission that the appellants are not contesting the cases wherein clandestine removal is alleged and there is a confirmation of demand of the duty and submits a list of such cases. It is the submission that the decision of the Tribunal in the case of Sninder Electricals (India) Pvt.Ltd. (majority decision) as reported at 2014-TIOL-337-CESTAT-MUM, was passed without dealing with the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both sides and perused the records. 10. The issue involved in these cases are already reproduced in Para No.5 above. 11. Without dwelling into any further details, on perusal of the records and after considering the submissions made before us, we find that the entire cases were outcome of a common investigation and various show cause notices were issued. Few of the show cause notices got adjudicated and were contested before the Tribunal in the case of Acme Ceramics & others (supra). We are of the clear view that the issue involved in all these appeals as filed by the appellant-assessees as well as the Revenue are squarely covered by the ratio laid down in the case of Acme Ceramics & others (supra). We do not find any reason to deviate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Acme Ceramics & Others (supra). The appeals filed by the appellant-assessees to that extent are allowed and the appeals filed by the Revenue to that extent are rejected. 13. As regards the confirmation of demand of the duty liability on the clandestine removal, we find that following assesses have allegedly removed the goods clandestinely as per the details indicated against them and are not contesting the issue. SN Assessee Appeal No. Amount of Clandestine removal (Rs.) 1. M/s Rajmoti Industries E/10155/2013 2,229 2. M/s Sunora Ceramic Industries E/10448/2013 8,157 3. M/s Shyam Ceramics E/12009/2013 23,801 4. M/s Delta Tiles Ltd E/12892/2013 1,47,597 5. M/s Sober Ceramics E/13198/2013 43,259 6. M/s Priya Gold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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