2014 (8) TMI 748

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.... and stay petitions are directed against order-in-appeal No. SK/300 & 301/RGD/2013-14 dated 31/10/2013 passed by the Commissioner of Central Excise (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has confirmed a duty demand of Rs. 42,96,130/- along with interest thereon apart from imposing an equivalent amount of penalty. He has also confirmed another duty demand ....

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....he SION norms, for the manufacture of 1000kgs phenolic resin, the raw material requirement is 1149 Kgs, comprising of 689 Kgs of gum rosin, 230 Kgs of Para tertiary butyl phenol and 115 Kgs of paraformaldehyde and 115 Kgs of Pentaerythirtol. This works out to process loss of about 15%. Similarly, in terms of a contract entered into by the appellant with M/s. DIC India Ltd. for whom the appellant i....

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....hatsoever to show that the appellant had cleared any goods without payment of duty. In the absence of any evidence adduced by the Revenue, it cannot be alleged that the appellant has evaded duty. He has also relies on the decision of the Hon'ble Apex Court in the case of Oudh Sugar Mills Ltd. Vs. UOI- 1978 (2) ELT J172) (SC) wherein it was held that in the absence of tangible evidence on recor....

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.... process loss, the impugned demands are not sustainable. Therefore, stay be granted. 3. The learned Superintendent (AR) appearing for the Revenue reiterates the findings of the appellant authority. 4. We have carefully considered the submissions made by both the sides. 5. This is second round of litigation and when the matter had come up earlier, we had directed the appellant to make a pre-depo....