2018 (10) TMI 1462

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....r (A), whereby the Commissioner (A) has rejected the appeals of the appellant. Since the issue involved in all the six appeals is identical, therefore, all the six appeals are being disposed of by this order. The details of all the six appeals are given herein below: Sl. No. OIO No. Appellant Duty Penalty u/s 78 1 BEL-EXCUS-000-DIVB-ASC-RAG-75-16-17 dt.23.12.2016 M/s. Agarwal Sponge & Energy Pvt. Ltd. Rs.44,08,647/- + interest Rs.44,08,647/- 2 BEL-EXCUS-000-DIVB-ASC-RAG-75-16-17 dt.23.12.2016 -do- Rs.17,59,888/- + interest Rs.17,59,888/- 3 BEl-EXCUS-000-DIVI-ASC-GSR-88-89-2016-17-CEX dt.29.12.2016 M/s. Tapal Steel Pvt. Ltd. Rs.8,34,311/- + interest Rs.8,34,311/- 4 BEl-EXCUS-0....

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....ere used within their units for fabrication of parts/components/accessories of capital goods which form part of machineries. The impugned goods were fabricated into conveyor belt systems / storage tanks and pollution control equipment such as chimney, ducts and chutes, etc., which are either capital goods or parts and component of capital goods. In support of their usage, the appellants have also produced the certificates of the Chartered Engineer before the Commissioner (A) but the Commissioner (A) has refused to consider the same on the ground that the same has not been produced before the original authority and cannot be considered at the stage of appeal as additional evidence and consequently, rejected all the appeals. 3. Heard both ....

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....e photographs and Chartered Engineer certificate and the drawings before the appellate authority which could have been considered by the appellate authority in order to decide the appeals but the same has not been considered at all. In view of that, the learned counsel prayed that the matter may be remanded back to the original authority to verify the usage of the impugned items keeping in view the Chartered Engineer certificate and photographs and the drawings submitted by the appellants. 5. On the other hand, the learned AR does not have any objection for verification regarding the usage of the impugned items in fabrication of capital goods or components and accessories of the capital good. 6. In view of these facts, I am of the vie....