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CST, Delhi-I Versus M/s Jindal Nickel & Alloys Limited, Ajay Gupta, Ashwani Jindal, Director Mangat Rai, Director, Raj Kumar Nauharia, Prop

2017 (11) TMI 697 - CESTAT NEW DELHI

Clandestine removal - Revenue in the present appeals has argued that M/s Jindal had the capacity to manufacture S.S. Ingots much more what has been certified by the Chartered Engineer - It is the case of Revenue that Sh. S. K. Sahu was an employee of M/s Jindal and the confidante of Sh. Vinod Jindal, Director of M/s Jindal Nickel & Alloys Limited and was being paid remuneration to maintain the accounts of clandestine clearances in his computer. - Held that: - we have perused the invoice issu .....

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above the quantity manufactured making use of the ingots received from the appellant on job work basis. In this regard, we sustain the findings of the adjudicating authority. - Computer print outs were retrieved from the residence of Sh. S. K. Sahu during the search. M/s Jindal has claimed that such documents are not admissible as evidence since the conditions specified in Section 36B have not been satisfied. The conditions specified therein are that the CPU was under the control of M/s Jind .....

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a, AR for the Revenue Sh. K. K. Anand & Ms. Priyanka Goel, Advocates for the respondent - assessee ORDER Per: V. Padmanabhan The appeals are filed against the order-in-original No.034-CE/CB-CCE-ADJ-2013 dated 10.10.2013 passed by the Commissioner, Central Excise, New Delhi. M/s Jindal Nickel & Alloys Limited (respondent-assessee) are manufacturers of stainless steel ingots and billets. Officers of Anti-Evasion branch carried out search operations on 22.11.2007 on the respondent factory p .....

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ho, vide Final Order No.904-908/2011 dated 28.09.2011, remanded the matter to the adjudicating authority for deciding the case afresh with the following directions:- i. The Commissioner was directed to allow cross examination of witnesses during the remand proceedings and thereafter proceed to adjudicate the matter. ii. Ascertain the production capacity of M/s Jindal Nickel & Alloys Ltd. and to match the actual production with electricity consumption and fuel consumption. iii. Seek technical .....

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er, Revenue has filed the present appeals. 2. With the above background, we heard Sh. M. R. Sharma, ld. AR appearing for the Revenue as well as Sh. K. K. Anand, ld. Advocate for the Respondent-assessee. 3. After hearing both sides and on perusal of record, it appears that the respondent - assessee, M/s Jindal was manufacturing aluminium ingots. M/s Jindal had agreement with several job workers and steel cutters to undertake the activity of manufacture of stainless steel flak on job work basis un .....

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he course of investigation, the main incriminating documents recovered by the Revenue were in the form of printouts and kachha slips recovered from one Sh. S. K. Sahu. It is the case of Revenue that Sh. S. K. Sahu was an employee of M/s Jindal and the confidante of Sh. Vinod Jindal, Director of M/s Jindal Nickel & Alloys Limited and was being paid remuneration to maintain the accounts of clandestine clearances in his computer. Inculpatory statement was given by Sh. S. K. Sahu admitting the f .....

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e CESTAT, the Tribunal considered the submissions of M/s Jindal and the two Directors that the duty amount demanded from M/s Jindal has to be restricted to S.S Flats cleared directly from the job workers following the procedure laid down in Notification No.214/86. Any S.S. Flats cleared from the premises of job workers, other than as above will be the liability of the job workers. It was further submitted that M/s Jindal did not have the capacity to manufacture the quantity of S.S. Ingots to the .....

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de the Final Order dated 28.09.2011 remanded the matter to the adjudicating authority to decide the matter denovo after ascertaining the production capacity of M/s Jindal and extending cross-examination of many key witnesses whose statements were relied upon. The impugned order was passed in compliance to the CESTAT s remand directions. (i) The adjudicating authority in his impugned order produced the witnesses namely Sh. Mohd. Rizwan, Vinod Kumar and Devendra Jindal for cross-examination. (ii) .....

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rer of S.S. Flats cleared from the premises of job workers. (iv) On the question of production capacity, the adjudicating authority recorded the finding that the investigating officers made no attempt to find out the production capacity of M/s Jindal. He also held that no evidence was furnished to displace or controvert the production capacity determined by the Chartered Engineer in his certificate dated 01.07.2008 in which he opined that the production capacity was only to the extent of 1963 MT .....

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and. 5. We heard both the sides and perused the record. 6. Revenue in the present appeals has argued that M/s Jindal had the capacity to manufacture S.S. Ingots much more what has been certified by the Chartered Engineer. They have submitted that from the invoice issued by M/s M/s Inductotherm, the manufacturer of the induction furnace used by M/s Jindal, that the furnace in M/s Jindal factory is equipped with two crucibles and if both crucibles are used simultaneously for manufacture in more th .....

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