2018 (6) TMI 1137

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....(A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. This appeal is filed against OIA-RAJ-EXCUS-000-APP-105-106-2017-18 passed by the Commissioner (Appeals) Central Excise Customs and Service Tax-Rajkot. 3. Briefly stated the facts of the case are that the officers of the Central Excise department visited the premises of the appellant company on 12.12.2014 and found unaccounted....

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....a case was booked against them. It is his contention that subsequently, the issue was decided in their favour by adjudicating authority vide Order No. 20/D/2016-17 dated 21.12.2016. Also, the said order was accepted by the department. He has contended that the goods which were placed under seizure by the department were not in the semi-finished stage and accordingly, not entered in the RG-1 regist....

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....n law. In support, he has referred to the judgment of this Tribunal in the case of Moharika Metals & Alloys Pvt. Ltd. vs CCE 2015 (330) ELT 325 (Tri. Amd.). 5. Per contra, Ld. AR for the Revenue, vehemently argued that during course of punchnama and also in the statement, nowhere the issue of semi-finished nature of the goods have been raised by the appellant. It is his contention that since th....

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....ed to verification. In support of his contention that the goods are in semi-finished condition, Chartered Engineer Certificate is placed on record. Considering the fact that, no finding has been recorded by the adjudicating authority, even though in their defence, the appellant has vehemently argued about the fact that the goods were semi-finished condition, in my opinion, on the face of the Chart....