9911796707
TMI Blog2014 (9) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... by Customs, Excise and Service Tax Appellate Tribunal, New Delhi. On 07.07.2009 a coordinate Bench has admitted the appeal on the following substantial question of law : "Whether while disposing of the application (ROM) moved by the appellant the mistake pointed out in the application (ROM) was found debatable and requires re-appreciation of entire facts on records but the same was rejected on the ground that the Tribunal had no jurisdiction as the scope of the ROM is too limited. The order of the learned Tribunal dated 8.7.2005 is prima facie erroneous in law?" The brief facts of the case are that the appellant-assessee was engaged in the manufacturing of Lead Alloys, Pure Lead and unwrought lead and are availing MODVAT credit on the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee-appellant submits that there is apparent mistake from the record, so the impugned order needs rectification. According to the learned counsel the plant and machinery of the appellant is fully automatic which manufactured ingots with uniform weight of 20 kgs. However, the weight of 278.274 metric tonnes of ingots seized from GPCL varied from 18.70 kgs. to 19 kgs. each and which were in the nature of raw material only. The factory was running in three shifts. There was no malafide intention on the part of the appellant so it could not be penalized. The Tribunal has committed some errors apparent on the face of the impugned order. For the purpose, the appellant preferred a Rectification of Mistake Application (ROM), which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld also support the view that MTIL were manufacturing lead ingots without accounting in RG-1. These ingots were also found to be identical to the MTIL marked ingots found in GPCL's factory. M/s. MTIL have not succeeded in rebutting these evidences gathered against them by the Department. Lastly, he justified the impugned order passed by the Tribunal. Having heard both the parties at length and on a perusal of the material available on record, it appears that the excess stock were found during the course of raid/surprise visit by the Department Officers. No satisfactory explanation was given. The Tribunal held that appellant had manufactured and clandestinely removed 278.274 metric tonnes of MTIL marked lead ingots to GPCL without payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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