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TMI Blog2017 (11) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ce as well as the clarification issued by the manufacturer wherein it has been clearly stated that only one crucible can be used for production at a time and not both. This clearly proves that the Revenue’s projection of the production capacity is hugely inflated. The claim of M/s Jindal is reasonable inasmuch as they are not liable for payment of excise duty on the quantity of S.S. Flats cleared by the job workers, over and above the quantity manufactured making use of the ingots received from the appellant on job work basis. In this regard, we sustain the findings of the adjudicating authority. Computer print outs were retrieved from the residence of Sh. S. K. Sahu during the search. M/s Jindal has claimed that such documents are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as decided by the adjudicating authority vide order-in-original No.60/2009 dated 09.12.2009 in which duty demands were confirmed and penalties were imposed. This order was challenged before the CESTAT who, vide Final Order No.904-908/2011 dated 28.09.2011, remanded the matter to the adjudicating authority for deciding the case afresh with the following directions:- i. The Commissioner was directed to allow cross examination of witnesses during the remand proceedings and thereafter proceed to adjudicate the matter. ii. Ascertain the production capacity of M/s Jindal Nickel Alloys Ltd. and to match the actual production with electricity consumption and fuel consumption. iii. Seek technical opinion and bring it on record in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the main incriminating documents recovered by the Revenue were in the form of printouts and kachha slips recovered from one Sh. S. K. Sahu. It is the case of Revenue that Sh. S. K. Sahu was an employee of M/s Jindal and the confidante of Sh. Vinod Jindal, Director of M/s Jindal Nickel Alloys Limited and was being paid remuneration to maintain the accounts of clandestine clearances in his computer. Inculpatory statement was given by Sh. S. K. Sahu admitting the fact that the details culled out from his computer were that of clandestine clearances by M/s Jindal. The kachha slips recovered from his residence also evidenced the same. Sh. Ashwani Jindal as well as Sh. Mangat Rai Jindal, Directors also agreed with the statement of Sh. S. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder was passed in compliance to the CESTAT s remand directions. (i) The adjudicating authority in his impugned order produced the witnesses namely Sh. Mohd. Rizwan, Vinod Kumar and Devendra Jindal for cross-examination. (ii) All of them denied the sale of scrap to M/s Jindal. Accordingly, the adjudicating authority did not take cognizance of the quantum of scrap said to have been sold by these people to M/s Jindal. (iii) The adjudicating authority observed that there was no evidence to support the fact that S. S. Flats were discharged from the premises of the job workers to the customers as per the direction of M/s Jindal. Hence, he set aside the demands on the S.S. Flats by holding that M/s Jindal are not manufacturer of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture in more than one shift, the production can be as high as required to manufacture the quantum of ingots as per show cause notice. 6.1 In this regard, we have perused the invoice issued by M/s Inductotherm (India) Pvt. Ltd., for the induction furnace as well as the clarification issued by the manufacturer wherein it has been clearly stated that only one crucible can be used for production at a time and not both. This clearly proves that the Revenue s projection of the production capacity is hugely inflated. 7. M/s Jindal has been sending S.S. Ingots/flats to their rerollers and cutters for manufacture of S.S. Flats on job work basis under Notification No.214/86. In respect of such ingots, M/s Jindal had also discharged the duty pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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