2019 (2) TMI 2040

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..... ATA] where it was held that The issue decided in appellant own case ROURKELA STEEL PLANT [SAIL] VERSUS COMMISSIONER OF C. EX., BHUBANESWAR [2000 (7) TMI 726 - CEGAT, KOLKATA], where it was held that There is nothing on record to show that the appellants have been indulging into excess clearances without payment of duty. The appellants have satisfactorily explained the difference between the figu .....

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..... ICE MD. NIZAMUDDIN Appearance: Mr. K.K. Maiti, Adv., Mrs. Sanjukta Gupta, Adv., Dr. Samir Chakraborty, Sr. Adv., Mr. Abhijit Biswas, Adv. ORDER This is an appeal under Section 35G of the Central Excise Act, 1944. After hearing learned Counsel for the parties, we are of the opinion that the order of the Tribunal dated 13th March, 2018 cannot be sustained. The matter has to be rem .....

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..... ional. First, the production is roughly assessed on estimation and thereafter on actual weighment. This was adjusted in the appellant s account and was never reflected in the Central Excise records . It is true that the circumstances of the case relied on by the Tribunal were similar to those at hand but what was the stock notionally determined and actually determined in the case at hand, .....

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