2019 (3) TMI 858

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent. ORDER Per: M. V. Ravindran. This appeal is directed against Order-in-Appeal No. HYD-EXCUS- RRC-APP-006-17-18 (APP-I) dated 29.08.2017. 2. Relevant facts that arise for consideration after filtering out unnecessary details are appellants are manufacturers of HDPE pipes falling under Central Excise tariff heading 39172110 of the Central Excise Act, 1944; availing CENVAT credit after d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce on merits before the adjudicating authority. The Adjudicating Authority after following due process of law, confirmed the demands raised along with interest and imposed equivalent amount of penalty. Aggrieved by such an order, an appeal was preferred before the First Appellate Authority on various propositions. The First Appellate Authority after granting for personal hearing and considered the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Revenue Authorities have not recorded any statement of the contractors, hence the evidential value of the information given by the State Government Authorities needs to be revisited; that the Revenue Authorities should have brought on record evidence, that quantified of goods manufactured and not accounted from the raw material stage. He assailed the demands only on this ground and also stating ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able with them. It is noticed that the verification of the data indicated that clearances which were made by the appellant to State Government for laying the water pipes in the rural areas were three counts i) receipt of orders ii) quality of supply of the goods iii) post quality control removal. The Revenue Authorities have mentioned the clearances made by the appellant and the quality control re....