9911796707
TMI Blog2024 (7) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... thout considering material facts - violation of principles of natural justice - HELD THAT:- The undisputed facts are that apart from the variation in production percentage as compared to the norms fixed by the SAIL , there was no other material available with the Department of the alleged excess production being cleared without payment of duty. The variation as per the Department was of only 2%. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough VC) with Mr.Pranav Malik ORDER AVNEESH JHINGAN, J (ORAL):- 1. The appeal is filed against the order of the Customs, Excise Service Tax Appellate Tribunal, New Delhi (for short the Tribunal ). 2. Brief facts of the case are that the respondent was engaged in the manufacturing of Mild Steel Stainless Steel Bars Rods. On an audit objection, the appellant initiated proceedings for the period Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion of law has been proposed:- 1. Whether in the facts and circumstances of the case an in law the ld. Tribunal was correct in allowing the appeal of the assessee and setting aside the OIO without considering material facts discussed in the OIO dated 21.06.2016 with reference to the Central Excise Rules, 2002 ? 6. The undisputed facts are that apart from the variation in production percentage a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been challenged or disputed in the present appeal. During the course of arguments, no factual distinction between the facts of the present case and of M/s. HR Steels (supra) has been made out. The addition was made only on the sole ground of 2% variation in production output of the respondent as compared to SAIL. 9. No question of law much less substantial question of law is involved. 10. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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