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TMI Blog2015 (4) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... notification 6/01-CE which exempts the clearances of paper and paper board upto 3500 MTs in a financial year subject to condition that the paper/paper board is made from pulp containing not less than 75% by weight of pulp made from non conventional raw material, i.e., material other than bamboo, hard wood, soft wood, seeds (other than sarkanda) and rags. At the time of search, while the factory of M/s. Sikka was functioning and there was an excess stock of 16.03 MTs of writing and printing paper, the factory of M/s. Shamli was closed and according to the department, the condition of the factory of M/s. Shamli indicated that the same was not in working condition for a long time. There was no power connection in the M/s. Shamli, though one generator of 380 KVA was found. After enquiry into this matter, the departmental officers were of the view that M/s. Shamli was not functioning and only part of the production of paper by M/s. Sikka was being shown as production by M/s. Shamli to enable M/s. Sikka to wrongly avail the exemption under Notification No. 6/01-CE in excess of the limit of 3500 MTs in a year. It is on this basis that show cause notice dated 25/8/2001 was issued to M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals have been field under section 35G of the central excise Act, 1944 against common order dated 15.09.2011 passed by Customs Excise & Service Tax Appellate Tribunal (the Tribunal) by which three appeals filed by the above mentioned three appellants have been dismissed. Sri A.P. Mathur, learned counsel for the appellants submits that although in memo of appeal several grounds were taken and were also pressed before the Tribunal but there is no consideration of the aforesaid grounds which were pressed before the Tribunal. It is well settled that if the appellant comes with the case before higher Court that grounds urged have not been considered, his remedy is to approach to the same Court for consideration. It is for the same Court/Tribunal to consider as to whether any ground which has been pressed ahs been omitted from consideration. In view of the above discussions, these appeals cannot be entertained. The appellants may seek remedy in accordance with law. These appeals are dismissed subject to above observations." 4. Accordingly, the appellant filed applications for restoration of appeal before the Tribunal. The Tribunal vide miscellaneous order no. 969-971/2012 EX-BR d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een asked for by the appellant but the same had not been supplied and that the same have been supplied only in pursuance of the Tribunal s order dated 21/5/2013. He pleaded that these documents had neither been considered in the adjudication proceedings accordance with the proceedings before the Commissioner nor by the Tribunal. 6.3 With regard to the finding in the Tribunal s order that at the time of officer s visit to the factory, from the condition of the factory of M/s. Shamli, it appeared that the same was closed since a long time, he pleaded that the M/s. Shamli had closed the unit since March, 2003 on account of financial difficulties and various other problems and in this regard they had given the intimation to the department under their letter dated 13/4/2003. He also pleaded that the copy of this letter dated 13/3/2003 of M/s. Shamali is also on record and is enclosed with the memorandum of appeal. He pleaded that this letter had not been considered by the Tribunal while in view of this letter, no adverse conclusion can be drawn from the non-functioning of the factory at the time of officers visit on 24/4/2003. He also pleaded that he had requested for cross-examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and cleared from the factory of M/s. Shamli. 9. However, it is the contention of the appellants that factory of M/s. Shamli was functioning during period of dispute and there is record of production. It has been pleaded that though there was no power connection in the factory of M/s. Shamli there were 2 DG Sets each of 380 KVA each and at the time of officer s visit on 24/4/2003 while one DG Set was in working condition and the other was under repairs. With regard to the purchase of diesel it has been pleaded that the diesel was being purchased from M/s. Dee Cay Traders and was being delivered at their premises under GRs and that in this regard Shri Vinit Kumar of M/s. Super Oils had confirmed the delivery of HSD at the appellant s premises on various occasions. It had been pleaded that the records regarding purchase of raw material and diesel had been recovered from the appellant s premises besides the record regarding payment made to the labour contractors and the details of the tax deducted at source in respect of the payment made to the labour contractors. 10. It is seen that the Tribunal vide miscellaneous order dated 21/5/2013 had directed the appellant to make an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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