2018 (3) TMI 261

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....d Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Jaikumar, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellant M/s. Sri Ulaganayaki Amman Steels are engaged in the manufacture of MS ingots and are registered with the Department. Based on intelligence, the officers of anti-evasion conducted simultaneous....

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....g of demand of duty on clandestine clearance by M/s. Sri Amman Allied and Steel Industries in the year 2001-02. The Tribunal vide common Final Order dated 30.4.2008 remanded the case. The departments appeal was also remanded. In denovo proceedings, the Commissioner confirmed the demand of Rs. 83,04,988/- along with interest and imposed equal penalty under section 11AC on M/s. Sri Ulaganayaki Amman....

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....draw the said appeal on or before 31.3.2018. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify whether the appellant is eligible for CENVAT credit so as to adjust the duty demand that has already been confirmed. He also pleaded that in Appeal No. E/325/2009 filed by M/s. Sri Amman Allied and Steel Industries, a penalty of Rs. One lakhs has be....

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....t M/s. Sri Ulaganayaki Amman Steels deserves to be dismissed. The only plea put forward by the ld. counsel is that the adjudicating authority may be directed to verify the CENVAT documents and may be given benefit of the CENVAT credit in case the appellant produce documents. We find that this plea is a reasonable one. In Vikash J. Shah Vs. Commissioner (Appeals) Coimbatore 2016 (334) ELT 491 (Mad.....