2019 (9) TMI 957

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....want Singh, J. Respondent-Company is engaged in manufacturing of motor vehicle parts, accessories, moulds and dies. Out of the dies so manufactured it was found that they cleared 11 dies valued Rs. 78,63,225/- under Rule 4(5) (a) of Cenvat Credit Rules 2002/2004 under challans to the job workers without payment of duty during 1. 4. 2006 to 30. 11. 2006 and the details of said dies were submitte....

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....d at Rs. 2,48,55,355/- which were sent without payment of duty under Rule 57F(2) during the period from 2002-03 to December 2006 and 32 dies valued at Rs. 2,11,63,572/- also sent without payment of duty on returnable Gate Passes during the period from 2002 to 31.3.2007. The total value of 66 dies so sent without payment of duty comes to Rs. 4,60,18,927/-. Accordingly, a show cause notice dated 17.....

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....osed. Aggrieved against the said Order-in-Original respondentcompany filed an appeal before CESTAT. The said appeal was allowed by CESTAT vide order dated 26. 3. 2018. Hence the present appeal wherein following substantial questions of law have been raised:- (A) Whether the observations and findings contained in the impugned judgment are perverse contrary to law and to record and thus ....