2000 (2) TMI 320

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....garwal, Advocate, for the Respondent. [Order per: A.C.C. Unni, Member (J)]. -  The present Reference Application has been filed by the Commissioner of Central Excise, New Delhi against the Tribunal's Final Order No. A/112- 115/99-NB(DB), dated 8-2-1999 [1999 (111) E.L.T. 536 (T)] holding that the Department has not been able to prove its case beyond reasonable doubt, even on the basis o....

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....d non-working condition and the owner of premises also made a statement that units normally remains closed and electricity connection has been restored recently and this fact was also established with the verification of electricity bills, whether there was still any need of detailed questioning whether the factory was not working during the entire period. 3. When the case is based on the evide....

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....ted the said conducive nature of the material relied upon by the Department, certain points of law as enumerated in Annexure B of the Reference Application had arisen and they may be referred to the Hon'ble High Court New Delhi. 5. Shri J.S. Agarwal, ld. Advocate for the respondents submitted that the allegation against the respondents was that they were sending semi-finished steering whee....

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....jected, submitted the ld. Counsel. 6. We have considered the submissions of both the sides. We observe from Para 4 of the Final Order under consideration that the statements relied upon by the Department were examined and gone into in the Final Order. The Tribunal had observed that the assessees had been sending their goods to job workers other than PPAI also under Rule 57F (3) Challans fo....