2017 (8) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ara, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These two appeals are filed against the Order-in-Appeal No.122 to 124/2013 (Ahd II/SKS/Commr(A)/Ahd dated 26.8.2013 passed by the Commissioner (Appeals), Central Excise, (Appeals), Ahmedabad III. 2. Briefly stated the facts of the case are that Revenue has intercepted a vehicle carrying copper wire of 5.38....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant filed appeal before the ld. Commissioner (Appeals), who in turn, upheld the order of the adjudicating authority, except setting aside the penalty on the partner Shri Bharatkuarm Kaluram Heda. Hence, the present appeals. 3. Ld. Advocate, Shri P.V. Sheth for the appellant submits that in the present appeals, the appellants are not challenging confirmation of demand of Rs. 1,16,016/- on....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p/copper wire carried out which were lying in the factory at different places. He submits that it cannot be in any case, concluded that the shortage of raw material of 1751.240 kgs. had been used towards manufacture of the equal quantity of finished goods and cleared without payment of duty of Rs. 1,02,382/-. Referring to the statement of the partner, the ld. Advocate submitted that nowhere the pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ished goods without payment of duty. The appellant has not disputed the clearance of 1997.1 kgs. of copper wire without payment of duty. They dispute the clearance of 1751.240 kgs. alleged to have been manufactured and cleared without payment of duty out of the shortage in stock of raw materials found in the factory premises. The Revenue has calculated that from the excess raw material of 3748.240....