9911796707
TMI Blog2019 (7) TMI 1806X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed credit on all these subject items and dropped the proceedings. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 75682 of 2018 - Final Order No. 76579/2019 - Dated:- 4-7-2019 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri Rajeev Sharma, Advocate for the Appellant (s) Shri A. Roy, Suptd. (AR) for the Respondent(s) ORDER The facts of the case in brief are that the appellant is engaged in the manufacture of sponge iron classifiable under Chapter 72 of the Central Excise Tariff Act, 1985 and is thus registered with the Central Excise Department. During the course of verification of the books of accounts of the Appellant for the period, 2011-12 to 2012-13, it was alleged that the Appellant had ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai) P. Ltd. Cs. CCE, 2018 (363) ELT 1191 (Tri- Chennai) (iii). Pricol Ltd. Vs. CCE 2014 (303) ELT 573 (Tri- Chennai) He further submits that there was no case for issuance of show cause notice as there was no suppression on the part of the appellant. In support of his contention, he relied upon various decisions of the Tribunal. Thus, he contended that the facts of the present appeal being squarely covered by the aforesaid decisions of the Tribunal, a similar view may be taken. 4. The ld. D.R. appearing on behalf of the Revenue, justified the impugned order. 5. Heard both sides and perused the appeal records. 6. I find that the present issue involved in this appeal is no more res-integra in view of the Tribunal s decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the electrode holder assembly. Electrode holder assembly falling under Chapter Hearing 8545 11 00 Steel wire ropes Steel wire rope is one type of rope which consists of several strands of metal wire laid into a helix and used in EOT cranes and skip hoists Skip hoists falling under Chapter 8426 11 00 Wire woven mesh The wire woven mesh screen is a part of the double deck vibrating screen and these double deck vibrating screens are used for screening of raw material. Double deck vibrating screen falling under 8474 10 90 7 . From the above, it is revealed that the subject goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
