2006 (11) TMI 458

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....ppellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellant is a PSU Unit. They have obtained clearance from the Committee of Secretaries. The Original Authority has confirmed demands on moulding patterns manufactured and utilized by them in their factory in term of the Notification No. 46/94-C.E., dated 1-3-1994 and No. 56/95-C.E., dated 1....

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....has not been substantiated and the same is without any evidence. Both these authorities have assumed that they were clearing the patterns and moulds without utilizing them in the factory. Hence, this order is challenged by the appellants. 2. Learned Consultant argued on the basis of the submissions raised before the authorities on the ground that the patterns and moulds manufactured by the....

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.... to 1995-96 confirming the removals. Even in terms of the replies to the show cause notice, in the impugned order the appellants denied having cleared the unutilized patterns and moulds. They pointed out to the endorsements on the invoices "second hand" and contend that no clandestine removal was made. With regard to the unutilized patterns, we find from both the orders that no finding has been re....