TMI Blog2018 (8) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... D] wherein it has been held that demand cannot be confirmed based on private/internal records. Appeal allowed - decided in favor of appellant. - Ex. Appeal No.345/10 - FO/76442/2018 - Dated:- 17-5-2018 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri Ravi Raghvan Shri Deepro Sen, both Advocates and Ms. S. Mundra, C.A. for the Appellant (s) Shri A. Roy, Supdt. (A.R.) for the Revenue (s) ORDER Per Shri P. K. Choudhary: The present appeal is filed by the Appellant against the Order-in- Original No.17/Commr./Bol. dt.11.03.2010 passed by Commissioner of Central Excise , Bolpur. 2. The facts of the case in brief that the appellants are engaged in the manufacture of iron and ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat due to the mention of the clearances of granulated slag made by M/s. ACC, DCSL during the said period, in their Annual Operational Statistical Report, had resulted into the present confusion. He has also submitted that except the above mentioned difference in the figures, there is no iota of evidence of removal of granulated slag. 3. The ld. D.R. for the Revenue has submitted that there is no merit in the claim of the appellant-assessee. He further submitted that in the Annual Operational Statistical Report prepared by the assessee, the clearance made by M/s. ACC, DCSL is also mentioned. The ld. D.R. further submitted that after the year 2000, on dispensation of statutory record, the private records maintained by an assessee, have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has been confirmed without ascertaining the appellant s capacity to manufacture the additional quantity of 6,91,315 MT, on which demand has been raised. Further, the molten slag cleared by the appellant to M/s ACC, DCSL is exempt vide Notification No.4/2006- CE dated 01.03.2006. 7. The Ld. Commissioner s reliance on the column new plant in the annual dispatch summary to hold that granulated slag was manufactured and cleared by the Appellant is erroneous. The column new plant merely stated the amount of granulated slag manufactured by ACC from the molten slag received from SAIL. The nomenclature used in the said report is not correct and the demand on the basis of said document is frivolous and improper. The annual dispatch summary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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