2025 (2) TMI 416

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....ICAL ) Shri N. K. Chowdhary , Advocate for the Appellant Shri S. K. Jha , Authorized Representative for the Respondent ORDER PER R. Muralidhar : The appellant is manufacturer of MS Ingot classifiable under Central Excise Tariff Act, 7206-1090. Based on the details of electricity consumed, a Show Cause Notice was issued alleging that the appellant has suppressed manufacture of MS Ing....

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.... Revenue to fortify their argument that the appellant has cleared the goods in a clandestine manner. 3. The Learned Advocate submits that in the case of the same appellant, eight periodical notices were issued which were adjudicated by the adjudicating authority by confirming the demand. Being aggrieved, the appellant had approached the Hon'ble Tribunal with their appeals. This Bench vide order....

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.... The Learned Advocate submits that the Revenue has not preferred any further appeal against dropping of all the demands under this OIO. Therefore he submits the issue has already reached finality. In view of these submissions, he prays that the present appeal may be allowed. 4. The Learned A. R. appearing on behalf of the Revenue reiterates the findings of the lower authority 5. Heard both s....

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....fore the Tribunal. 8. The Tribunal had remanded the matter to the adjudicating authority to go through all the documentary evidence placed before him and to pass a considered decision. The adjudicating authority in the Denovo OIO No. 22-29/Denovo/COMMR /2024 dated 26.03.2024 has held that the allegations of the Department do not stand legal scrutiny since they have relied only on the report of ....