9911796707
TMI Blog2017 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... aria, Advocate- for the appellant Shri. Satyapal, AR- for the respondent ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein the demands have been confirmed alleging that they were involved in the activity of clandestine removal of goods. 2. The facts and issues in all the cases are identical, therefore, all the matters are disposed off by a common order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the appellant submits that the Chief Commissioner, Chandigarh vide letter dated 13.12.2011, clarified that burning loss in respect of hot re-rolling mill may vary from 1-2% to 6-7% who directed not to issue the show cause notice to the manufacturers unless until there is a tangible evidence of clandestine removal of goods. It is his submissions that there is no such evidence has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P&P/6(1)/Gen/1363 dated 31.03.1989 of the Ministry of Steels, the Technical Report dated 01.09.2011 of the National Institute of Secondary Steel Technology (established by the Ministry of Steel, Government of India) and fact that the percentage of burning loss in respect of the hot re-rolling mills in this zone varies from 1-2% to 6-7%, it is clear that no SCN for demanding Central Excise duty sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record for clandestine removal of goods, therefore, relying on the decision of this Tribunal in the case of Amar Ispat Udyog (Supra), M/s Om steel Rolling Mills (Supra) and Taloja Forging Pvt. Ltd. (Supra), We hold that demands are not sustainable. Accordingly, the impugned orders are set aside. Consequently, the appeals are allowed with consequential relief, if any. (Dictated and pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
