2017 (3) TMI 930

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.... the Respondent ORDER Being aggrieved with the order passed by Commissioner (A) Revenue has filed the present appeal. 2. After hearing Shri R. K. Mishra, I find that the respondent is engaged in the manufacture of electrical lamination copper ingots, etc. were falling under the Cenvat Credit facility. Scrutiny of their records revealed that they had availed Cenvat Credit on inputs i.e. So....

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....ing Authority on the ground that there is virtually no evidence on record to show that they had manufactured excess quantity of their final product out of the said imported material. As the demand was based upon the assumption, original adjudicating authority vacated the show cause notice to that extent. 3. Being aggrieved with the order, Revenue filed the appeal before Commissioner (A). The ap....

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....legation of clandestine removal has been leveled against the appellants by the department and the onus to substantiate the same by placing some concrete and tangible evidence lies on the department only and not on the appellants. I also find that recovery of aluminum metal from the aluminum scrap is not constant and depends on the quality and nature of scrap. The wastage or process loss cannot be ....

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....idence in support of the allegation of clandestine removal leveled by the department against the appellants and correctly relied on the aforesaid judgments. I find no infirmity in the order of the adjudicating authority where under he has dropped the demand of Rs. 14,12,237/-. I do not find sufficient force and substance in the Revenue's appeal too and reject the same." 4. Hence the present app....