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2017 (10) TMI 128

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.... for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent ORDER Per Bench 1.1 The appellant is engaged in the manufacture and clearance of MS Ingots falling under Chapter 72061090 of the Central Excise Tariff Act, 1985. Pursuant to investigation by the DGCEI authorities on 14.6.2006, a show cause notice F.No.INV/DGCEI/CBERU/8/2008 dated 15.1.2008 was issued by the Additional Direct....

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....09. 1.2. That after the receipt of the above Order-in-Appeal, the entire allegation of clandestine removal has been negated by the department in the subsequent show cause notice bearing No. 59/2009 dated 27.10.2009 [page No.237 of Volume 2] issued by the same Directorate General of Central Excise Intelligence, Chennai Zonal Unit for non-receipt of imported scrap into the factory for manufacture o....

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....issioner (Appeals). The said notice also emerges out of the investigation which started on 14.6.2006. 1.3. Against the above said show cause notice the appellant filed an application before the Settlement Commission, Chennai admitting an amount of Rs. 22,04,747 out of the demand of Rs. 1,64,43,413/-. The above admission was on the ground that they do not have the end use certificate to the above ....

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....n fair and reasonable on the part of the Commissioner if the matter was kept in abeyance to await the outcome of the Writ Petition No. 30162 of 2012. 1.5. The appellant has filed Writ Appeal No.358 of 2015 against Writ Petition No. 30162 of 2012 and the Hon'ble Division Bench vide its interim order dated 2.2.2017 has held that the petitioner is at liberty to move the court seeking for appropriate....