2019 (1) TMI 60

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....eep Kumar Dubey Superintendent AR), for Respondent ORDER Per: Anil G. Shakkarwar, After hearing both the sides duly represented by learned advocate Ms. Stuti Saggi appearing for the appellant and learned A.R. Shri Pradeep Kumar Dubey appearing for the Revenue, I find that the Revenue involved in the present appeal is Rs. 17,44,975/-. I note that the appellants were manufacturing Calcined ....

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.... allegations that in the garb of inputs namely Raw Petroleum Coke, finished goods namely Calcined Petroleum Coke were cleared by debiting cenvat credit availed. (e.) when the inputs were cleared as such the cenvat credit availed was debited, whereas, as per valuation of the inputs so cleared higher amount of debit was needed to be done. 2. The matter was initially adjudicated on 31.10.2000 w....

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....nly two issues remained viz. (a) & (b) above. One at Serial No. a & b which were remanded by this Tribunal to the Original Authority. In compliance to this Tribunal's Final Order dated 02.09.2014, learned Commissioner has passed impugned order and confirmed demand of around Rs. 64 thousand in respect of issue (a) and around Rs. 16 lakhs in respect of the issue (b). In addition penalties were impos....

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....d in gate passes was net weight. I find that Central Excise duty is to be paid on net weight because the purchaser of the goods has paid for goods which are covered by net weight and the demand is not confirmed on the basis of net weight. I find that demand is confirmed on the basis of gross weight, therefore, the said confirmation is not sustainable. I, therefore, set aside confirmation of demand....