2018 (6) TMI 1245

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....Verma, Advocate for the appellant. Represented by Shri R.K. Mishra, D.R. for the respondent. ORDER Per V. Padmanabhan: The present appeals challenge the Order-in-Original No. 81/2017 dated 14.12.2017. 2. The appellant is engaged in the manufacture of bloom / billets of iron and steel falling under Chapter 72 of the First Schedule of the Central Excise Tariff Act. For the manufacture....

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....er and stated that the same was used in the manufacture of finished products which was cleared unaccounted. As a fall-out of the case against Devi Iron and Power, the department issued a Show Cause Notice to the Appellant, proposing demand of Central Excise Duty amounting to Rs. 12,12,73,187/- along with interest. In the impugned order, the Show Cause Notice was decided by confirming the duty dema....

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.... out any investigation in the Appellant's premises. He submitted that since the case against Devi Iron and Power has been closed, the present appeal also merits to be allowed by setting aside the impugned order. 5. Learned D.R. supported the impugned order. 6. After hearing both sides and perusal of the records, we note that the entire proceedings against the appellant is as a consequence of....