9911796707
TMI Blog2016 (12) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... raw material. Show Cause Notice was issued alleging clandestine clearance applying the Standard Input-Output Norms notified by DGFT in Handbook of Policy, Volume-2, under Foreign Trade Policy, 2004-09, Ministry of Commerce. After due process of law, Assistant Commissioner vide Order-in-Original No.24/CE/AC/Coss/Kol-I/2010-11 dated 02.02.2011 confirmed the demand of Rs. 97,355/- along with interest and imposed equal penalty under Rule 25 of Central Excise Rules, 2002. On appeal vide Order-in-Appeal No. 04/KOL-I/2013 dated 28.02.2013, the Order-in-Original was upheld and the appeal was disallowed. Hence the present appeal. 2. It is the case of the appellant that the impugned show cause notice is one of the four show cause notices issued peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side the demand and holding that demand on this ground cannot be raised/sustained. The said O/A was accepted by the Department and no appeal was filed against the same. Thus the issue stands finally settled there. (2) Once an Order has been accepted by the Competent Authority or no Appeal has been filed against the same, it has attained finality and cannot be reopened, as has been held in the cases of CCE v. Flock India (P) Ltd. [2000 (120) ELT 385 (SC)] Priya Blue Industries Ltd. v. CCE [2004 (172) ELT 145 (SC)] and Jindal Dye Intermediate Ltd. v. CCE [2006 (197) ELT 47 (SC)] (3) What has been so finally settled is binding on the officers working within his jurisdiction as a matter of judicial discipline and no different action ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2006 (203) ELT 700 (Tri.-Mum.)], Lumbini Beverages Pvt.Ltd. Vs. CCE [2005 (181) ELT 241 (Tri.-Kol)]. Any concrete/corroborative evidence of clandestine removal is totally absent in the present case. (8) Under no provision of Central Excise Law, the production ratio indicated in SION is to be mandatorily shown as the extent/quantity of production in disregard to the facts in reality. If the argument that SION norm is sacrosanct and has to be shown as production, then Rule 10 of CER, 2000 in regard to recording of 'Daily Production' becomes redundant. (9) The judgements cited by CCE(A) are in regard to the absence/possibility of absence of evidence of clandestine removal on records, but do not deal with the basic issue that the allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
