2017 (5) TMI 1188

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....incriminating documents/evidences have been retrieved from the factory and other premises; and later statements of various persons were recorded. On completion of the investigation, a show cause notice was issued to the Respondent and other co-noticees alleging clandestine manufacture and clearance of the goods involving a total Central Excise duty of Rs. 82,79,294/-. On adjudication, the demand was confirmed with equal amount of penalty on the Respondent and personal penalty on other co-noticees. 3. Ld. A.R. for the Revenue assailing the impugned order has submitted that the adjudicating authority had unilaterally accepted the Chartered Engineers Certificate dated 8.4.2006 submitted by the Respondent during the course of adjudication proc....

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....s., Surat vs. Suresh Synthetics - 2016 (332) ELT 385 (SC) remanded the matter by observing that the Revenue should be given a fair chance to rebut the evidences furnished by the assessee therein in support of their case. 4. Ld. Advocate Shri P.V. Sheth for the Respondent submitted that besides the Chartered Engineer's Certificate, ld. Commissioner analyzing the evidences collected in the form of statements, cross-examination and the records of the case arrived at the finding that proceedings initiated against the Respondent by issuance of the demand notice could not be sustained and accordingly dropped the proceeding. 5. We have carefully considered the submissions advanced by both sides. The Revenue has assailed the impugned order on....

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....nd that no manufacturing unit can manufacture the goods beyond their capacity. Since, installed capacity of machinery viz. copola furnace used for casting of goods have capacity of 2000 Kgs to maximum 2750 Kgs per day no more casting can be takes place as in no case work of furnace for melting of metal can be carried out by any other means. Hence as per the Chartered Engineer factory work for full efficiency then turnover of the company could come to about of Rs. 75,00,000/- and the said turnover being less then exemption limit of Rs. 1,00,00,000/-. However the said production includes rejection which is again melted in furnace for re-casting. Thus, Noticee No.1 could not have produced the goods beyond exemption limit by the installed and c....