2016 (6) TMI 671

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sahu, Advocate for the Respondent (s) ORDER This is an Appeal filed by the Revenue against Order-in-Appeal No.37/DIB/CE(A)/Ghy/12 dated 12.11.2012. 2. Briefly stated the facts of the case are that the Respondent was engaged in the production of Iron and Steel Ingots falling under Chapter sub-heading No.7206.90 of CETA,1985. During the period 02.02.1998 to 31.05.1998 they had been dischar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appeals) has erroneously extended the benefit of abatement without verification of the relevant records of closure and recommencement of production during the said period. Secondly, he has submitted that even though the Commissioner (Appeals) has recorded the findings that the Appellant is required to pay interest of Rs. 20,572.00, but simultaneously directed refund of Rs. 20,572.00, which is erro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eard both sides and perused the records. I find that the Revenue has come up with the Appeal against the impugned Order on the ground that the abatement allowed by the Ld. Commissioner (Appeals) is not supported by proper evidence, in as much as, the letters of intimation of closures and commencement of production had not been duly acknowledged by the Department. I do not find merit in the said gr....