2018 (12) TMI 1103

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..... ge of final product, is on the basis of actual weighment as appearing in Railway receipts. However, the stock verification quantities are estimated on volumetric basis. The total quantity of such material produced during the disputed period is also extremely high and is of the order of 19,53,003 MT. Appeal allowed - decided in favor of appellant.
Shri P. K. Choudhary, Judicial Member And Shri V. Padmanabhan, Member (Technical) Dr. Samir Chakraborty, Sr. Advocate and Shri A. Biswas, Advocate for the Appellants. Shri S. Mukhopadhyay, Suptd. (AR) for the Revenue ORDER Per Bench: The present appeal is filed against the Order-in-Original No.18- 19/Commr/Bol/2007 dated 30.07.2007. 2. The appellant has an integrated steel plant where .....

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..... it of 2%. Out of the shortage of 11.47% in Pig iron, he condoned the shortages upto 2% and demanded the Central Excise duty on the balance. Such demand was upheld for normal limit of limitation alongwith interest. Penalty under Section 11AC was also imposed. This order is under challenge in the present appeal. 3. On behalf of the appellant ld. Sr. Advocate submitted that the nature of the commodity was such that actual weighment was not practical; hence, the stock quantities were estimated by adopting the standard volumetric measure procedure. However, Pig iron is in the form of liquid at extremely high temperature which cannot be easily taken up for weighment. However, at the point of clearances of the final product the quantities are det .....

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..... e quantity of Pig iron at the stage of final product, is on the basis of actual weighment as appearing in Railway receipts. However, the stock verification quantities are estimated on volumetric basis. The total quantity of such material produced during the disputed period is also extremely high and is of the order of 19,53,003 MT. 6. We find that identical issue has been considered by the Tribunal in various cases. In the recent case in respect of the same Integrated Steel Plant for the earlier period, the Tribunal vide Final Order No.76142/2018 dt.13.03.2018 set aside the demand made with the following observations: "The Tribunal in the case of Rourkela Steel Plant (SAIL) Vs. Commissioner of Central Excise, Bhubaneswar, 2001 (137) ELT 5 .....

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