9911796707
TMI Blog2018 (2) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... 546/2016-SMC, E/10549/2016-SMC, E/10550/2016-SMC, E/10617/2016-SMC, E/10618/2016-SMC, E/10645/2016-SMC, E/10654/2016-SMC, E/10693/2016-SMC, E/10694/2016-SMC, E/10735/2016-SMC, - A/13877-13931/2017 - Dated:- 28-12-2017 - Dr. D.M. Misra, Member (Judicial) E/10736/2016-SMC, E/10737/2016-SMC, E/10744/2016-SMC, E/10829/2016-SMC, E/10844/2016-SMC, E/10853/2016-SMC, E/10854/2016-SMC, E/10855/2016-SMC, E/10856/2016-SMC, E/10865/2016-SMC, E/10880/2016-SMC, E/10957/2016-SMC, E/10958/2016-SMC, E/10959/2016-SMC, E/11087/2016-SMC, E/11088/2016-SMC, E/11089/2016-SMC, E/11090/2016-SMC, E/11091/2016-SMC, E/11092/2016-SMC, E/11142/2016-SMC, E/11167/2016-SMC, E/11186/2016-SMC, E/11234/2016-SMC, E/11280/2016-SMC, E/11316/2016-SMC, E/11317/2016-SMC, E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment comprised of documents retrieved from the premises of the Appellant broker, Shri Bharat Sheth and the statements of various persons recorded during the course of investigation. On the basis of the said statements and documentary evidences, the demands were confirmed and penalties imposed. 3. At the outset, the ld. C.A. Shri Sarju S. Mehta for the Appellants submits that the very basis of conclusion arrived at by the ld. Commissioner (Appeals) in the impugned orders is unsustainable. It is his contention that the ld. Commissioner(Appeals) has observed that confessional statements furnished by the Directors of the ship breaking units before the officers have not been retracted and therefore it is binding on the Appellants. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. 5. Per contra, the ld. A.R. for the Revenue on other hand, has submitted that the very basis of investigation initiated on the premise was that the scrap/steel plates generated out of breaking of ship, has been diverted to re-rollers when the cenvatable invoices were issued in the name of the manufacturer of ingots, as steel plates which are manufactured out of ship breaking not meant to be used in the furnace for manufacture of ingots being economically not viable in the manufacture of inputs. In support, he has referred to the judgment of the Larger Bench of this Tribunal in the case of Bhagwati Steelcast Ltd. Vs. C.C.E., Nashik - 2013 (293) ELT 417 (Tri-Mumbai). He has further submitted that in the statements of the Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot recorded on the evidentiary value of these statements vis-a-vis the documents. In the absence of the detailed analysis of the evidences, it is difficult to ascertain the facts alleged in the show cause notice. In these circumstances, both sides fairly submit that it is prudent to remand the matters to the adjudicating authority, to analyse the evidences in detail and record findings on the said evidences relied upon in raising the demands and proposing penalties against the respective Appellants. All issues are kept open. The Appellants are at liberty to submit evidences in support of their defence. Needless to mention that a reasonable opportunity of hearing be given to all the Appellants. The Appeals are allowed by way of remand to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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