2016 (12) TMI 336

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....for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order to demand duty on account of clandestinely removal pf manufactured goods. 2. The facts of the case are that the appellant is engaged in the manufacture of Ordinary Portland Cement and during the period April, 2006 to September, 2006, the appellant procured inputs namely Clinker, Gypsum and Fly Ash a....

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....d that there is no production loss of inputs while manufacturing of their finished gods. 4. It is the contention of the appellant that fly ash is an input which cannot be used 100% in manufacturing of the finished goods i.e. cement and no evidence has been produced by the Revenue on record for manufacturer of excess finished goods and cleared the same without payment of duty, therefore, the imp....