TMI Blog2018 (1) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... own in the ER 1 by the appellant. Some of the runners and risers were sold by the appellants and remaining were captively consumed in the manufacture of final product i.e. MS ingots. Matter remanded to the original authority to consider the final output of the MS ingots as well as consumed runners and risers i.e. as inter-mediated product from the original scrap. If the same was recycled, then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a case of the Department that during the period under consideration, MS scrap was consumed more viz-a-vizFinal product MS ingots. So, the department has made a case of clandestine removal and demanded the duty along with penalty. Being aggrieved, the appellant has filed the present appeal. 3.With this background, we heard Shri B L Prasad and Shri M R Sharma, learned counsel for the parties an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct from the original scrap. If the same was recycled, then it will be added to the account of MS scrap. The adjudicating authority is directed to examine entire record in the light of our discussions and pass a fresh order but by providing a reasonable opportunity to the appellant and if need be, fresh evidence may be admitted as per law. 7.In the result, the appeal filed by the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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