2012 (4) TMI 364

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....  These Stay Petitions are filed for waiver of pre-deposit of an amounts of duty confirmed, interest thereof and equivalent amounts of penalty on the appellant company and the penalties on the two employees of appellant company.   2. The amounts have been confirmed by the adjudicating authority and penalties imposed on the ground that the appellant company has cleared the duty paid....

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.... during the manufacturing of Reaction Vessels. It is his submission that the adjudicating authority has not considered this submission. It is also his submission that they collected all the relied upon/non-relied upon documents from the Department and from those documents, worksheets have been made out, which needs to be considered by the adjudicating authority. It is also his submission that in f....

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....ndition of pre-deposit of balance amounts involved and take up the appeals themselves for disposal.   6. On perusal of the records and the Order-in-Original, we find that the adjudicating authority has, though arrived at the shortage of MS/SS coils, has considered the shortages of stainless steel coils only. On perusal of the Panchnama as well as the Show Cause Notice, we find that the Sho....

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....d has attained finality and hence that quantity should also be considered for deduction for arriving at the shortage of input and fixing liability on the appellant.   7. In sum, we find that the impugned order needs to be set aside and the appeal needs to be remanded back to the adjudicating authority.   8. In view of the foregoing, without expressing any opinion on the merits of t....