2013 (11) TMI 1083

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....l, Appraiser (A.R.) ORDER Per DR.D.M. MISRA; This is an application seeking waiver of pre-deposit of duty of Rs.2,40,66,670.00 and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the Ld. Sr. Advocate Dr. Samir Chakraborty appearing for the applicant has submitted that the applicants are engaged in the manufacture of Iron and Steel products in their fa....

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....Advocate drew our attention to page 369 of the said Annual Statistical Report (annexed at page 24 of the appeal paper book) wherein the quantity of oxygen consumed captively during the relevant period 01.04. 2001 to 31.03.2002, had been correctly reflected and tallies with the daily production report as well as mentioned in RT-12 Return. The applicant, further, submitted that solely on the basis o....

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....the judgement of Hon'ble Allahabad Court in the case of Somani Iron and Steels Ltd. Vs. CESTAT reported in 2011 (270) E.L.T. 189 (All.). 4. In his rejoinder, the Ld. Sr. Advocate has submitted that the Somani Iron and Steels Ltd. (supra) relates to recovery of private records relating to suppression of production and shortages and excess of ingot, inputs etc. noticed during the course of search....