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TMI Blog2015 (2) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... the use of such TMT Bars/Rods in the respective plant and machinery. We find that since this Chartered Engineer s Certificate was earlier not placed before the ld. Adjudicating Authority, hence, the same could not be verified by the Department. In the interest of justice, therefore, the contents of the Certificate and the claim of the Appellant, need to be verified vis-a-vis the allegations in the Demand Notice. Thus, the matter needs to be remanded to the ld. Commissioner for necessary verification of the said Certificate - Pre deposit ordered - Matter remanded back - Decided in favour of assessee. - Stay Petition No. E/S/132/2009, Excise Appeal No. E/A/97/2009 - Order No. FO/A/75025/2015 - Dated:- 21-1-2015 - Dr. D. M. Misra And Dr. I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the fabrication/manufacture of plant and machinery, without furnishing the break-up of the quantity of TMT Bars/Rods used in the respective plant and machinery. He also submits that after the adjudication proceeding, they had filed another Chartered Engineer s Certificate dated 17.06.2010, wherein detailed break-up of the quantity of TMT bars/rods used in the respective plant machinery has been indicated. He also submits that they had already deposited an amount of ₹ 5.00 lakh and now makes an offer to deposit ₹ 5.00 lakh more, and prays that the matter may be remanded to the ld. Commissioner for re-consideration of the evidences produced, in particular, the Chartered Engineer s Certificate dated 17.06.2010. 3. Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructural etc.., consequently, resulted in confirmation of the demand. Now, before this Tribunal, the Appellant had placed a Chartered Engineer s Certificate dated 17.06.2010, furnishing the use of such TMT Bars/Rods in the respective plant and machinery. We find that since this Chartered Engineer s Certificate was earlier not placed before the ld. Adjudicating Authority, hence, the same could not be verified by the Department. In the interest of justice, therefore, the contents of the Certificate and the claim of the Appellant, need to be verified vis-a-vis the allegations in the Demand Notice. Thus, the matter needs to be remanded to the ld. Commissioner for necessary verification of the said Certificate. At this stage, the offer to depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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