2018 (12) TMI 1950

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..... or the Respondent : Shri R.K. Mishra, D.R. ORDER Per Bijay Kumar: Vide the impugned order, the appellant is in appeal against the order in original No. ALW-EXCUS-O-I-O-COM/21/16-17 dated 21.6.2017 passed by Commissioner in pursuance of the show cause notice dated 30.4.2015. 2. The issue involved in this case is that based upon the AG Audit objection and the department has alleged the clandesti .....

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..... ). We also find that the show cause notice proposed to follow the output norm being obtained by the SAIL which is highly complex integrated plant having latest technology and infrastructure. It is not possible for the unit like appellant to have as same technology and infrastructure as available to the SAIL in this case and the production norm is treated to be identical. The department has not tak .....

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