2017 (2) TMI 304

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....sh, Advocate,  for Appellant Shri D.K. Deb, Assistant Commissioner (AR),  for Respondent ORDER The present appeal is filed by the appellants, M/s Easter (India) Chemicals Ltd. & Raj Tandon against Order-in-Appeal No. 207-208-CE/GZB/2010 dated 28/09/2010 passed by Commissioner (Appeals) Meerut-I, Camp Ghaziabad. 2.  The brief facts of the case are that the appellants were....

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.... Acetate which is difference between 1985245 kg. & 1887825 kg. The said Show Cause Notice was adjudicated through Order-in-Original No. 24/ADC/GZB/2010 dated 29/04/2010. The appellants contended before the Original Authority that the consumption of raw-materials was dependent on various factors and during the period of Show Cause Notice the appellants were having problems of continuous maintenance....

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..../GZB/2010 dated 28/09/2010. The ld. Commissioner (Appeals) rejected the appeal filed by both the appellants. Aggrieved by the said order appellants are before this Tribunal. 3.  Heard, Shri Atul Gupta, for the appellants who has submitted that initially appellants was having difficulties therefore their production was less which gradually improved on overhaul and maintenance. Therefore, th....

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....he year 2007-08 is used to estimate quantum of goods manufactured in the year 2005-06. This estimated manufacture is not covered by any of the provisions of Central Excise Act or Rules made thereunder. The said Show Cause Notice has not invoked any enabling provisions which enables Revenue to use input/output data given in ER-5 return for charging Central Excise duty on estimated goods that should....