2012 (3) TMI 15

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..... Archana Wadhwa:   After appreciating the submissions made by both the sides, we find that the appeal itself can be disposed of at this stage. Accordingly after dispensing with the condition of duties and penalties, we proceed to decide the appeal itself with the consent of both the sides.   2. The major part of the demand stands confirmed against the appellants by denying them the be....

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....el items used for fabrication of capital goods. The said Chartered Engineer s certificate stands rejected by the Commissioner on flimsy ground.   5. We find that the Commissioner has not accepted the certificate of Chartered Engineer by observing as under :-   8.1 I find that Noticee have submitted a certificate dtd. 30.11.10 issued by the Chartered Engineer Shri Y.K.Shrivastav, certif....

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....has also been shown as manufactured. The certificate is therefore, apparently a fabricated one to suit the requirements of Noticee. In the same of an ongoing work it is not possible to quantify the use of the steel items used during a particular period of time.   (iii) Under the circumstances the authenticity and the genuineness of said certificate is doubtful and cannot be taken in to cogni....

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....tached to the said certificate, escaped the attention of the adjudicating authority.   8. In as much as the entire issue revolves around the quantum of steel items used as either structural or capital goods, we find that the said certificate given by the Chartered Engineer is required to be re-examined by the Commissioner. For the said purpose, we set aside the impugned order and remand the ....