2010 (7) TMI 442

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..... cts in red hot condition are not marketable especially in the absence of any evidence - Commissioner has come to a conclusion that the intermediate products are flat rolled products falling under Chapter 72 without giving any finding as to which sub-heading they fall under so as to attract the Compounded Levy Scheme. In other words, there is no finding by the Commissioner that the said intermediate products fall under 7214.90 or 7216.10 as alleged in the Show Cause Notice. - Order set aside - decided in favor of assessee.
S/Shri S.S. Kang, M. Veeraiyan, JJ. REPRESENTED BY : S/Shri J.P. Khaitan, Sr. Advocate and Partha Banerjee, Advocate, for the Appellant. Shri M.B. Bal, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. .....

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..... 11/- (Rupees Nine Lakhs Sixty One Thousand Six Hundred and Eleven only) and imposed penalties in the case dealt with in the Appeal No. EDM-529/05. 4. Learned Advocate for the Appellant submits that they are not manufacturing any identifiable intermediate products which are marketable; that Commissioner's rejection of their claim that the intermediate products in red hot condition are not marketable is not legal and proper. He also submits that Commissioner has gone beyond the Show Cause Notice and concluded that the so called inter-mediate product which emerged fall under 'Flat-rolled Products' falling under Chapter 72 of Central Excise Tariff Act, 1985 without giving any finding as to which sub-heading the so called intermediate prod .....

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..... bearing plates etc. has not been controverted by any reliable evidence. Further Commissioner has come to a conclusion that the intermediate products are flat rolled products falling under Chapter 72 without giving any finding as to which sub-heading they fall under so as to attract the Compounded Levy Scheme. In other words, there is no finding by the Commissioner that the said intermediate products fall under 7214.90 or 7216.10 as alleged in the Show Cause Notice. 7. In view of the above we find merits in the contentions of the learned Advocate for the Appellants and hold that the order of the Commissioner cannot be sustained. 8. The impugned orders are set aside and Appeals are allowed with consequential relief, as per law. (Pron .....

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