2017 (8) TMI 689

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...., for the Appellant. Shri Pawan Kumar Singh, Superintendent (AR), for the Respondent. ORDER This appeal is filed by the appellant, M/s. Bajaj Hindusthan Sugar & Industries Ltd., against Order-in-Appeal No. 75/CE/ALLD/2010, dated 26-3-2010 passed by Commissioner (Appeals), Allahabad. 2. The brief facts of the case are that the appellants were engaged in manufacture of sugar and mol....

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....missioner (Appeals) adjudicated the matter through impugned Order-in-Appeal dated 26-3-2010. The ld. Commissioner (Appeals) upheld the O-I-O and rejected the appeal. Aggrieved by the said Order-in-Appeal, appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. The learned counsel took me through the said show cause notice dated 24-1-2008 and contended that on car....

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....aving considered rival contentions, I find that there are many contradictory statements made in the said show cause notice. The show cause notice has failed to substantiate the procurement of raw material for presumed quantity of sugar having manufactured which was not accounted for nor the Investigating Officers took stock of the balance quantity of sugar available in the factory nor they verifie....