2012 (2) TMI 544

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....ditya Kumar, Adv. ORDER 1. Commissioner of Central Excise has preferred this appeal under Section 35-G of Central Excise Act, 1944 (Act, for short) against the final order dated 24.9.2009 passed by the Customs Excise and Service Tax Appellate Tribunal in Excise Appeal No.5691, 5692 and 5693 of 2004 of M/s. German Dyes and Chemicals, Diwakar Aggarwal and Madhukar Aggarwal. 2. Learned couns....

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.... the Revenue largely rests on the three test reports from M/s Shri Ram Institute for Industrial Research and Central Research Chemical Laboratories (who had submitted two reports). In the first round of litigation an order of remand was passed by the Tribunal to enable the respondent-assessee to cross examine the scientific expert from the Central Research Chemical Laboratories who had carried out....

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.... product, he stated that ?Pentaerythritol is used in plastic, industry including cable sheaths as plasticizer. Plasticizer is generally used for workability and to improve the quality?. As regards the possibility of loosing the identity of pentaerythritol in the process of manufacture of final product when such input is heated at a temperature of 215 degree centigrade in an open vessel and stirred....

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.... witness to support their contention. We may also note that the appellant had conducted a surprise search at the premises of the respondent-assessee. At the time of search, the raw material pentaeryphritol was found in the premises and on physical verification no discrepancy in the stock or consumption was found. The said search was conducted on 20th July, 1999 before issuance of show cause notice....