9911796707
TMI Blog2018 (8) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: S K Mohanty These appeals are directed against the impugned order dated 06.11.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune. 2. Brief facts of the case are that M/s Specific Alloys Pvt. Ltd., the appellant herein, is engaged in manufacture of aluminium alloys/ingots, falling under Chapter 76 of the first schedule to the Central Excise Tariff Act, 1985. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery along with interest. Besides, the said order also imposed penalties on various persons, including the appellants herein. On appeal, the Learned Commissioner (Appeals) has upheld the adjudged demand. The appellants have filed appeals before the Tribunal against the said order passed by the Commissioner (Appeals), which were disposed of by the Tribunal vide order dated 16.04.2015 and 12.05.2015, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings recorded in the impugned order. 5. Heard both sides and perused the records. 6. On perusal of the appeal records, I find that the appellant had taken the stand in support of receipt of the disputed goods in its factory premises. The detailed submissions were made at paragraph 11 in the grounds of appeal annexed to the appeal memorandum filed before the Learned Commissioner (Appeals). Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duty paid scrap material in its factory premises. The appellants are also directed to produce the relevant documents before the original authority to substantiate above claim. Upon consideration of the documentary evidences and the submissions of the appellants, the original authority should pass a fresh adjudication order in the matter. 7. Therefore, after setting aside the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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