2022 (6) TMI 39

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..... Act - HELD THAT:- The issue herein is squarely covered in favour of the appellant in view of the precedent order of the Division Bench in the appellant s own case RATHI SPECIAL STEELS LIMITED VERSUS COMMISSIONER CUSTOMS CENTRAL EXCISE, ALWAR. [ 2019 (4) TMI 2057 - CESTAT NEW DELHI] where it was held that No evidence was led by the Department regarding use of raw material, electricity, sale of .....

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..... Commissioner (Appeals), who vide order-in-appeal dated 18/19.11.2020 was pleased to set aside the adjudication order and has remanded the matter to the Adjudicating Authority with directions to pass a speaking order. Further, directed that the Adjudicating Authority may carry out any inquiry or test to ascertain yield by observing and monitoring the manufacturing process with suitable safeguards. .....

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..... ng Final Order No.53466 of 2018 dated 18.12.2018 , was pleased to set aside the impugned order and allowed the appeal in favour of the assessee. 4. It is also urged that the court below has erred in facts by holding that the appellant is an ISO certified company. 5. Ld. Departmental Representative relies on the impugned order. 6. Having considered the rival contentions, I find that the is .....

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