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2017 (6) TMI 508

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..... the matter to the original authority by setting aside the impugned order - appeal allowed by way of remand. - Excise Appeal No.52251 of 2014 - A/53751/2017-EX[DB] - Dated:- 8-6-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Amit Jain, Advocate for the appellant Sh. H. C. Saini, AR for the Revenue ORDER Per : (Dr.) Satish Chandra .....

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..... consumed the finished goods manufactured by them, captively in their steel melting shop, steel structural shop technological pipeline workshop located in their factory premises. In respect of these goods, the appellant was availing exemption from payment of duty under Notification No. 67/95-CE dated 16.03.1995. The department has issued a show cause notice proposing recovery of the short paid du .....

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..... of SAIL under Inter Plant Transfer and have also issued goods for their own use under Internal Transfer Order on which the noticee was liable to pay duty sin accordance with the provisions of Rule 8 of the Central Excise Valuation (DPEG) Rules, 2000 by determining the value at 110% of the cost of production of goods. This allegation is accepted by the noticee. Thus, there is no dispute in this .....

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..... enefit of Notification No. 67/95-CE dated 16.03.1995 for 2271.34 MT of the sale items which were used for captive consumption for which a Chartered Engineer s certificate has been produced. 5. Fair enough, Shri Amit Jain, ld. Advocate accepted that the certificate issued by the Chartered Engineer was not produced to the adjudicating authority. He assured that same can be produced at the time of .....

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