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TMI Blog2022 (8) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial consumed and final product cleared. Apparently, these figures included the captive use of PU Foam PU SST. The original adjudicating authority is, therefore, required to look into the documents on record, to consider the re-conciliation chart, if any, filed by the appellants so as to calculate the quantity of PU Form/ PU Foam SST as have been captively used and that amount thereof in the final product cleared, and to decide the case afresh independent of the decisions already on record. The present appeal hereby is allowed by way of remand. - EXCISE APPEAL NO. 51227 OF 2020 - FINAL ORDER NO . 50693 /2022 - Dated:- 3-8-2022 - DR. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant : Shri Abhas Mishra, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2016. The proposal was initially confirmed vide Order-in-Original No. 57/ADJ/AC/D-I/2018 dated 30 th March, 2019. The appeal there against has been rejected by the impugned Order-in-Appeal (as mention above). 3. I have heard Shri Abhas Mishra, learned counsel for the appellant and Shri Mahesh Bhardwaj, learned authorised representative for the Department. 4. Learned counsel for the appellant has mentioned that present is the case which has arisen merely out of bad accounting practice on part of the appellant. It is impressed upon that there has never been any clandestine removal of mattresses manufactured by the appellant as has been alleged. No intentional duty evasion has also been ever there. The appellant was regularly filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also keeping in view that the ER returns and the figures mentioned therein have to be meticulously examined specifically the figures of the column of captive use are concerned to recalculate the ratio of material consumed and final product cleared. Apparently, these figures included the captive use of PU Foam PU SST. The original adjudicating authority is, therefore, required to look into the documents on record, to consider the re-conciliation chart, if any, filed by the appellants so as to calculate the quantity of PU Form/ PU Foam SST as have been captively used and that amount thereof in the final product cleared, and to decide the case afresh independent of the decisions already on record. Thus with these direction the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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