2018 (12) TMI 95

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....tice Prashant Kumar Mishra And Smt. Justice Vimla Singh Kapoor For the Petitioner : Shri Ashish Shrivastava, Advocate For the Respondents : Shri Manish Sharma, Advocate ORDER PRASHANT KUMAR MISHRA, J. 1. Appellant would assail the order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (henceforth 'the Tribunal') on 19-1-2018, which, in turn, was pref....

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....were found, which are reproduced in the following chart : S.No. Particulars of goods Stock as per Book (MT) Qty. found in stock verification (MT) Qty. of surplus stock (MT) 1 Angle/Channel/Joist 7364.512 8358.592 (+) 994.08 2 Bloom/Billet (Rolling Mill) 3894.873 4053.910 (+) 159.037 3 Bloom/Billet (SMS) 944.481 1076.560 (+) 132.079 4. ....

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....ubmit that the explanation offered by the appellant to explain the surplus stock of angles, channel and joist has not been properly appreciated by the appellate Tribunal in its true perspective, which has resulted in an error of jurisdiction. 6. On perusal of the document it would appear that out of total surplus stock of blooms/billets to the tune of 159.037 MT about 116 MT appears to have bee....

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....bserved that there is nothing on record to support the appellant's argument that such goods were manufactured in trial run and did not meet the necessary specifications. Since the quantity of 994.080 MT was found to be considerable the appellate Tribunal concluded that it stands on a different footing then billet/bloom. Liability to make payment of central excise duty arose the moment excisabl....