2022 (8) TMI 467

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....: Shri Abhas Mishra, Advocate Present for the Respondent: Shri Mahesh Bhardwaj, Authorised Representative ORDER The present appeal has been filed to assail the Order-in-Appeal No. 69/CE-2019 dated 09th August, 2022, upholding the confirmation of duty demanding for an amount of Rs. 13,08,611/- with penalty of an amount of Rs. 12,41,858/- as imposed under section 11AC of the Central Excise ....

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....erved that appellant has cleared PU Foam without payment of duty as no final products has been shown produced from the consumption of said PU Foam during the aforesaid relevant period. Resultantly the demand has been confirmed vide the aforesaid order under challenge was proposed vide the show cause notice no. 2143 dated 04.11.2016. The proposal was initially confirmed vide Order-in-Original No. 5....

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....the Department. The impugned show cause notice is also issued based upon those records only. Learned counsel also impressed upon that except the said returns no other document has been relied upon by the Department to show that present is the case of clandestine removal instead of being the case of bad accounting practice being adopted by the appellant in the ER returns. Learned counsel has reques....

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....d by the original adjudicating authority except that no new documents except those which are already on record be produced and relied upon. 6. In view of the submissions and also keeping in view that the ER returns and the figures mentioned therein have to be meticulously examined specifically the figures of the column of "captive use" are concerned to recalculate the ratio of material consumed....