TMI Blog2020 (1) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri N.N. Prabhudesai, Supdt., Authorized Representative for the Appellant Shri Stebin Mathew, Advocate for the Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed by the Revenue against Order-in-Original No. 22/CEX/2011 dated 03.02.2011 passed by the Commissioner of Central Excise, Pune-III. 3. Briefly stated the facts of the case are that the Respondent M/s. Vijayshree Alloys (Pune) Pvt.Ltd. are engaged in the manufacture of Aluminium Alloy Ingots. On the basis of intelligence and further investigations carried out by the department it is alleged that the respondent M/s. Vijayshree Alloys (Pune) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p in the manufacture of aluminium ingots and cleared the said ingots clandestinely without payment of duty. He has submitted that the learned Commissioner in the impugned order dropped the proceeding ignoring the fact that the inputs meant to be delivered in the premises of M/s. Vignesh Alloys Pvt.Ltd, Coimbatore but instead received by M/s. Vijayshree Alloys (Pune) Pvt. Ltd. Pune and this fact was not rebutted in the impugned order resulting into serious error. He has submitted that all the concerned persons have stated that the goods have not reached Coimbatore but instead delivered at Pune. Therefore dropping the proceedings by the Commissioner is bad in law. 5. The learned Advocate for the respondent has submitted that M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the aluminum scrap. Further there is absolutely no evidence to show that M/s Vijayashree Alloys (Pune) Pvt. Ltd. used the scrap for manufacture of aluminium ingots. The noticee has strongly denied the clandestine receipt of aluminium scrap. During the course of personal hearing held on 30.11.2010, M/s Vijayashree Alloys (Pune) Pvt. Ltd. Have submitted that they manufacture only OE (Original Equipment) items for vehicle manufacturers. They get absolutely no benefit from clandestinely received raw material, foregoing the input credit available and then clearing the goods without payment of duty because they would then not be able to pass on cenvat credit to their customers. 22. I am in agreement with the submissions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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