2018 (3) TMI 4

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....ngh, Superintendent (AR) - for Appellant Shri Kapil Vaish, (CA) - for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by commissioner (Appeals), vide which he has rejected the Revenue's appeal, Revenue has further filed the present appeal. 2. As per the facts on record, the respondents are engaged in the manufacture of Electrical Transformers falling u....

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....2,81,550/- had been removed from the factory without payment of duty. 3. Accordingly, a Show Cause Notice dated 04.02.1999 was issued to the respondents proposing to confiscate the seized goods; to demand duty on the goods removed clandestinely and to impose penalty under Section 11AC. The case was adjudicated by the Additional Commissioner who, vide his impugned Order-in-Original dated 28.01.2....

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....ested/ inspected or not; the quality checking were neither an essential requirement for entry in RG-1 Register nor it was a pre-requisite. With respect to 4 transformers, it has been contended that the respondents failed to produce the evidence to show that these goods were meant for job work. With regard to 951 transformers, it has been contended that the party failed to prove their proper accoun....

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.... contract with Power Corporation have to be inspected by their inspecting officers before the goods could be dispatched. The Revenue's stands that the same would be fully manufactured and ripe for their entry in RG-1 Register cannot be appreciated. As regards the clandestine removal of 951 transformers, he observed that there was no evidence on record and the semi-finished transformers used....