2019 (4) TMI 2057

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....CAL) For the Appellant : Shri R K Hajita, Advocate For the Respondent : Shri P Juneja, Authorized Representative ORDER BIJAY KUMAR: 1. In this appeal the appellant seeks to assail the order dated 21.06.2001 passed by the Commissioner Central Excise and Service Tax, Alwar (hereinafter referred to as the Adjudicating Authority) by which a demand of Rs. 4,12,70,404 has been confirmed a....

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....and falling under Chapter Heading No. 72142090 of Schedule to Central Excise Tariff Act, 1985. During the test check of the records of the Appellant by the officer of Accountant General (AG) it was found that the production norm fixed by the Steel Authority of India Limited for the production of MS bars/TMT bars from the billets/ingots should be 95 per cent per MT of ingots for the ISO license hol....

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....short production of 3171.57 MT of MS bars involving duty of Excise to the tune of Rs. 1,46,43,682/- including education cess. Accordingly, the proceedings were initiated against the Appellant by issuing a show cause notice for contravention the provisions of Rules 4,6,8,10 & 11 of the Rules. 3. We have heard learned advocate on behalf of the appellant also learned Authorised Representative o....

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....material, mode of transport etc. to sustain alleged clandestine removal and covered by the decision of RA Castings Pvt. Ltd. Vs. CCE, Meerut-I - 2009 (237) ELT 674 (Tri.-Del) and Continental Cement Company Vs. Union of India - 2014 (309) ELT 411 (All.). We also find that the show cause notice proposed to follow the output norm being obtained by the SAIL which is highly complex integrated plant hav....