2017 (5) TMI 1185

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....Per Ashok K. Arya : M/s Hindustan Zinc Ltd. is in appeal against the Order-in-Original No. 14/2015 dated 25.3.2015 passed by Commissioner whereunder inter alia demand of Central Excise duty of Rs. 22,67,698/- has been confirmed. 2. The brief facts are that: (i) The appellant is a manufacturer of lead and zinc concentrates falling under Chapter 26 of Central Excise Tariff and is engaged in....

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....ty cleared under AR-4 form from the factory stands shipped. (v) Considering the mismatch of quantity in WMT mentioned in AR-4 form and WMT quantity cleared and shipped (done at port), the department found that there was short shipment/export of Concentrates (goods) of the certain quantity of the zinc and lead concentrate with reference to the goods cleared from the factory for export under Bond....

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....nt because concentrates contained moisture contents, when left the factory and those contents could dry up by the time the goods reached at the port and thereafter also, when dumped in the open yard, till actual shipment. In our view, the matter deserves to be re-examined from this angle by the adjudicating authority and also be taking into account the subsequent order passed by the Commissioner (....

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....Singh have been heard. 4. After having perused the facts of the case and submission of both sides, it appears that the impugned order has raised a new issue saying that there may be possibility that the goods cleared under these ARE-1s have been diverted. This observation is mentioned in the impugned order in respect of four ARE-I mentioned in the table in para 21 of the impugned order. 4.1 ....