TMI Blog2018 (12) TMI 1950X X X X Extracts X X X X X X X X Extracts X X X X ..... l and covered by the decision of RA CASTINGS PVT. LTD. VERSUS COMMISSIONER OF C. EX., MEERUT-I [ 2008 (6) TMI 197 - CESTAT NEW DELHI] and M/S. CONTINENTAL CEMENT COMPANY VERSUS UNION OF INDIA OTHERS [ 2014 (9) TMI 243 - ALLAHABAD HIGH COURT] . It is also found that the show cause notice proposed to follow the output norm being obtained by the SAIL which is highly complex integrated plant hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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 clandestine removal considering the output as per the SAIL norm, which is public sector undertaking. No other evidence have been brou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 taken this much of the evidence into account by alleging the clandestine removal on the part of the appellant. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
