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TMI Blog2017 (2) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... t cannot be denied. I also accept the arguments putforth by counsel for M/s Manohar Lal Hira Lal Ltd. that demand of Central Excise duty of ₹ 3,47,575/- was worked out on the goods which had not reached RG-1 stage. Therefore, I set aside that part of the order of Commissioner (Appeals) through which confirmation of demand of ₹ 3,47,575/- was upheld - decided in favor of the assessee. - E/814 & 966/2012-EX[SM] & E/55639/2014-EX[SM] - A/71210-71212/2016 - Dated:- 11-11-2016 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Commissioner (AR), for Appellant Shri Pravin Sharma, Advocate for Respondent ORDER Above stated three appeals are arising out of Order-in-Appeal No. 5 6-CE/GZB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 lakh on Manvendra Goyal, Managing Director (M/s Manohar Lal Hira Lal Ltd.), under Rule 26 of Central Excise Rules, 2002. Aggrieved by the said Order-in-Original appellants preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 5 6-CE/GZB/2012 dated 23/01/2012. The ld. Commissioner (Appeals) has held that the appellants were entitled for credit of ₹ 49,672/- involved on the items namely M.S. Plates Hot Strips Mill Plates. The ld. Commissioner (Appeals) also held that disallowance of Cenvat credit of ₹ 18,01,245/- of 114.58 MT 67.358 MT on Zinc was not sustainable and the same was set aside therefore out of the proposal for denial of Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of ₹ 3,47,575/-, which was on account of the alleged shortage in the stock of Copper coated wire and that the fact is that the said goods had not so far reached at RG-1 stage and therefor they were not required to be entered into RG-1 and therefore, the apperant shortage was due to work in progress and hence demand was not sustainable. Further, in respect of demand of ₹ 1,61,438/- on account of shortage of High Carbon Wire, he has contended that actual weighment was not done and it was worked out on eye estimation and therefore, the demand was presumptive. He, further, contended that the relief given by ld. Commissioner (Appeals) was based on examination of evidence and same is sustainable and therefore appeal filed by Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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