2017 (10) TMI 128 - AT - Central Excise

Tribunal Closes File for Stats, Allows Writ Appeal & Interim Orders to Proceed. Liberty to Reopen.

M/s. Sri Vela Smelters Pvt. Ltd Versus CCE, Salem Vice-Versa And CCE, Salem Versus Shri T.M. Murugesan

M/s. Sri Vela Smelters Pvt. Ltd Versus CCE, Salem Vice-Versa And CCE, Salem Versus Shri T.M. Murugesan - TMI Issues:1. Alleged unaccounted manufacture and clearance of MS ingots2. Reduction of duty demand by Commissioner (Appeals)3. Subsequent show cause notice negating clandestine removal4. Settlement Commission admission and Final Order5. Challenge of orders through Writ Petitions6. Pending Writ Appeal and its impact on the present case7. Closure of the appeal for statistical purposesAnalysis:1. The appellant was involved in the manufacture and clearance of MS Ingots, leading to a show cause notice for alleged unaccounted production. The Directorate General of Central Excise Intelligence demanded Central Excise Duty, which was reduced by the Commissioner (Appeals) to a lower amount with penalties and interest.2. Subsequently, a show cause notice from the same authority negated the earlier allegation by pointing out the non-receipt of imported scrap necessary for manufacturing the alleged quantity of ingots. This raised doubts on the unaccounted production and clearance mentioned in the previous order.3. The appellant admitted to a portion of the demand before the Settlement Commission due to the lack of end-use certificate, leading to the matter being sent for adjudication. The subsequent challenge through Writ Petitions resulted in varied outcomes, with one petition dismissed and another remanded to the original authority.4. A pending Writ Appeal further complicated the situation, prompting the Tribunal to consider closing the file for statistical purposes while allowing the appeal and any interim orders to continue. Both parties were granted the liberty to reopen the matter based on the High Court's decision or any change in circumstances.