2018 (7) TMI 1776

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....endent (AR), for Respondent ORDER Per: Archana Wadhwa: On matter being called, neither anybody appear nor is there any adjournment request, in support of notice having been filed sent to the appellant accordingly, I have heard the ld. A. R. appearing for the Revenue and have gone through the impugned orders. 2. As per the facts on record, the appellant is engaged in the manufacture of ....

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....t of Rs. 4,09,766/- in case of alleged shortages of the final product i.e. M.S. Bars and for confirmation of demands of Rs. 1,29,607/- in case of alleged shortages of M.S. Ingots and demands of Rs. 2,20,518/- in case of alleged shortages of Silico Mangnese. The notice culminated into an order passed by the Original Adjudicating Authority confirming the demands and imposing penalties. 4. The sai....

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....as observed in the said order that in the course of de-novo proceedings, the Commissioner (Appeals) must clearly analyze the evidence on record and give a clear finding as to whether or not the evidence on record is sufficient to uphold the allegation of clandestine removal of cenvated inputs and finished goods and only if this allegations is upheld, the penalty under Section 11AC of the Act would....

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....thority in the present impugned order has again gone to the evidences available on record and has confirmed the demand along with imposition of 100% penalties. If the said demand stands confirmed by the earlier order of the Tribunal, it was not open to Commissioner (Appeals) to confirm the same again. In as much as, the fate of the earlier order has not been placed on record, I deem it fit to s....