9911796707
TMI Blog2017 (9) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... is correct in remanding the matter to the Original adjudicating authority, ignoring the fact that the department has not produced any evidence to prove that the order of the Honourable Commissioner is perverse? 3) Whether the CESTAT is correct in remanding the matter with the direction of examine the certificate in the manner as prescribed in para 6 of the order, after lapse of 11 years? 4) Whether the CESTAT is correct in remanding the matter only on the issue of certificate of Chartered Engineer and ignoring the fact that the adjudicating authority has decided the show cause notice also on the merits of the case? 5) Whether the CESTAT is correct in directing the department to verify Chartered Engineer's certificate, by independently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut support of document. While making such observation and while determining the clearance of final product in Annexure X1, the 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. where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notice is failed. 6. On going through the above finding, we do not harbour any doubt that the ld. Commissioner 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 Engineers 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 Engineers 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the unit could not have exceeded Rs. 10.50 lakh kilograms whereas the department had worked out clearance of Rs. 29.42 lakh kilograms. Counsel further submitted that the Tribunal erred in appreciating the order of the Commissioner as being passed solely on such Chartered Engineer's certificate. The Commissioner had referred to and taken into account other evidence also. 4. We do not find that the Tribunal understood the Commissioner's order as being passed solely on the Chartered Engineer's certificate. According to the Tribunal, this was one of the important grounds which weighed with the Commissioner in dropping the proceedings. The perusal of the order of the Commissioner would establish that the Tribunal's observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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