2019 (5) TMI 1019

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....e : Mr. Anshuman Chopra, Advocate ORDER Ajay Kumar Mittal, J. 1. The delay in refiling the appeal is condoned. 2. This appeal has been preferred by the appellant-revenue under Section 35G of the Central Excise Act, 1944 (in short, "the Act") against the order dated 8.8.2016, Annexure P.3 passed by the Custom, Excise and Service Tax Appellate Tribunal, Chandigarh (in short, "the Tribuna....

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....bunal to the effect that the average weighment cannot be taken into consideration wile imposing duty are perverse, and are liable to be set aside? vi) Whether the observations and findings given by the learned Tribunal are based on conjectures or surmises and whether the learned Tribunal has failed to apply its mind and failed to appreciate the complete evidence collected by the investiga....

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....naged and controlled by two persons namely Sunny Garg and Kewal Garg. Apart from the respondent unit, these two persons manage and control other three sister units namely M/s Sada Shiv Steels Mills (SSSM), M/s Sada Shiv Castings Limited (SSCL) and M/s Sada Shiv Ispat Limited (SSIL). The office of Directorate General of Central Excise Intelligence received an intelligence that these units were enga....

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....on alloy steel ingots to the tune of 120.720 MT and shortage of cenvatable scrap of 50.140 MT at the premises of SSCL. Shortage of raw material was found at the premises of SSSM. Shortages of raw material and finished goods were also found at the premises of SSIL. The excess stock of 77.400MT of Alloy/MS Flat were found and seized at the premises of M/s Raghav Enterprises. Rs. 47,00,000/- were als....