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TMI Blog2014 (9) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is not correct. The same is set aside and the matter is remanded to the Commissioner for denovo decision after supplying the copies of the RG-1 register and other relied upon documents and also taking into account the invoices submitted by the appellant - Decided in favour of assessee. - Appeal No. 60441 of 2013 and Appeal No. 60469 of 2013 - Final Order No. 53368-53369/2014 - Dated:- 19-8-2014 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri B.K. Singh, Advocate For the Respondent : Ms. Sweta Bector, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellants are manufacturers of Armored Cables as well as un-armored cables chargeable to Central Excise duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 59,78,101/- for the period from 2006-2007 to 2008-2009 alongwith interest on it under Section 11AB and beside this, also imposed penalty of equal amount on the appellant company under Section 11AC and penalty of ₹ 6,00,000/- on Shri Ajay Kumar Singla, partner of the appellant company. Against this order of the Commissioner, these appeals have been filed alongwith stay applications. 2. Heard both the sides. Though the matters are listed for hearing of stay application, after hearing the same for some time, the bench was of the view that the matters can be taken up for final disposal. Accordingly, the requirement of pre-deposit is waived for hearing of the appeals and with the consent of both the sides, the appeals were heard for fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cleared as recorded in RG-1 register. The Department has determined the raw material consumption on the basis of the input output ration, as mentioned in para 8 of the show cause notice and the quantity of the finished products cleared as per its calculation. In this regard, the appellants contention is that there is no discrepancy between the consumption of raw material as per RG-23A account and the consumption based on the quantity of finished goods cleared and the input output ratio. We find that though the appellant have requested for supply of copy of RG-1 register, the same has not been supplied and according to the appellant, on the basis of the copies of the invoices available with them, they can prove that there is no discrepanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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