TaxTMI 
TaxTMI 
2016 (3) TMI 157
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....ngh, DR ORDER PER S. K. MOHANTY (FOR THE BENCH): This appeal is directed against the impugned order dated 24.09.2008 passed by the Commissioner (Appeals), Jaipur, wherein Central Excise demand of Rs. 12,38,400/- along with equal amount of penalty imposed in the adjudication order dated 01.02.2008 were upheld. 1.1 The brief facts of the case are that the office of the Accountant General during....
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....ubmits that the LPG cylinders manufactured by the appellant are supplied to the Public Sector oil companies, namely, India Oil Corporations, Bharat Petroleum Corporation and Hindustan Petroleum Corporation. The goods are supplied on the basis of tender call notice. The said goods are subject to physical control under the stringent guidelines prescribed by the (BIS) Bureau of Indian Standards. Acco....
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....stries Ltd. reported in 2014 (304) ELT 282 (Tri. Del) and CCE Ludhiana vs Zoloto Industries reported in 2013 (294) ELT 455 (Tri. Del). 3. Per contra, Sh. G R Singh the Ld. DR appearing for the Respondent reiterates the findings recorded in the impugned order and further submits that the appellant had no other activities excepting manufacture of LPG cylinders. According to Ld. DR, since there was ....
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....ed out any independence enquiry to ascertain as to whether the goods were removed clandestinely without payment of Central Excise duty. Documents/ records maintained by the appellant regarding manufacture and clearance of goods have also not been verified. Further, there is no evidence regarding receipt of excess raw material/ input goods required for manufacture of the alleged clandestine removal....