9911796707
TMI Blog2015 (2) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner : Shri K. K. Anand For the Respondent : Shri S. Sharma, A.R. (Commr.) ORDER Per Dr. D. M. Misra This Application is filed seeking waiver of predeposit of duty of Rs. 1,44,75,868/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 2002. 2. At the outset, ld. Advocate for the Applicant submits that duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtion/quantity was used in laying down the foundation, on which they had paid appropriate duty. He fairly accepts that the Chartered Engineer s Certificate submitted earlier in support of their claim, reflected a consolidated quantity of TMT Bars/Rods used in the fabrication/manufacture of plant and machinery, without furnishing the break-up of the quantity of TMT Bars/Rods used in the respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate needs to be scrutinized along with other evidences to ascertain the claim of the Applicant. Hence, he has no objection in remanding the case. 4. After hearing both sides for some time, we find that the Appeal itself could be disposed off, at this stage. Accordingly, the Appeal is taken up for disposal, with the consent of both sides. 5. We find that undisputedly, the Appellant are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finitely difficult to verify the use of such TMT Bars/Rods in the respective plant, machinery, structural etc.., consequently, resulted in confirmation of the demand. Now, before this Tribunal, the Appellant had placed a Chartered Engineer s Certificate dated 17.06.2010, furnishing the use of such TMT Bars/Rods in the respective plant and machinery. We find that since this Chartered Engineer s Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter afresh, taking into consideration all the evidences on record, that had been produced and would be produced by the Appellant, during the adjudication proceedings afresh. All issues are kept open. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant. The Appeal is allowed by way of remand. Stay Petition disposed off. (Dictated and pronounced in the open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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