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TMI Blog2017 (5) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... th the direction to get the Chartered Engineer's Certificate verified and if necessary could independently - appeal allowed by way of remand. - Central Excise Appeal No.841 of 2007-DB - A/10999/2017 - Dated:- 16-5-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Ashok K. Arya, Member (Technical) Shri Alok Srivastava, A.R. for the Appellant-Revenue Shri P.V. Sheth, Advocate for the Respondent ORDER Per: Dr. D.M. Misra This appeal is filed by Revenue against the Order-in-Original No.16 17/COMMR/2007 dated 30.3.2007 passed by the Commissioner of Central Excise Customs, Rajkot. 2. Briefly stated the facts of the case are that the Respondent's factory was visited by the Central Excise Authorities on 10.8.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id observation has ultimately resulted into dropping the proceedings initiated under the show cause notice. Ld. A.R. for the Revenue in support took us through the findings of the ld. Commissioner recorded at Para 3.6.1 to 3.6.2 of the impugned order. It is his contention that the Chartered Engineer's Certificate furnished much after the issuance of the show cause notice should not have been accepted by the adjudicating authority with out due verification of the same about its correctness. He, therefore, submits that the matter may be remanded to the adjudicating authority for undertaking a proper inquiry about the veracity/correction of the Chartered Engineer's Certificate. He submits that the Hon ble Supreme Court recently in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department has also overlooked the production capacity of the company. A certificate issued by Chartered Engineer dated 8.4.2006, wherein certified that Noticee has installed Cupola Furace and after considering the various parameters, the Furnace could work for 15 days a month and the total production capacity per day could be assessed at 2000 to 2750 Kg. per day. Considering the observation of the Chartered Engineer, and average estimated production of 2500 kg., the total production of the Noticee, per year could come to only 4,50,000/- and for the period under consideration could come to only 10,50,000/- kg. whereas the department has worked out 29,42,722 kg which is almost three times of the capacity worked out by the chartered engineer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has been influenced by his finding that since the unit of the Respondent is not capable of manufacturing the quantity alleged to have been removed clandestinely, in view of the Chartered Engineer's Certificate, therefore, the allegation of clandestine manufacture and clearance made on the basis of entries made in various private records remain uncorroborated and hence, cannot be relied upon. In these circumstances there cannot be any doubt of the fact that the Chartered Engineer's Certificate referred to and relied upon by the ld. Commissioner, played a significant role in arriving at the conclusion. In our view in all fairness, Revenue should get an opportunity to examine the certificate before the case is accepted or otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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