9911796707
TMI Blog2024 (9) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... However, the appellant have on the safer side calculated higher value since the CAS-4 is always available only after the completion of the year. Subsequently, during the adjudication the appellant have submitted CAS-4 certificate for the entire period, the same was rejected by the Adjudicating Authority stating that the said certificate is Xerox copy. This approach of the adjudicating authority is arbitrary, absolutely illegal and in violation of principles of natural justice. When the adjudicating authority have seen Xerox copies of the CAS-4 certificate, before the rejecting the same on the ground that it is a Xerox copy, he must have asked original from the appellant. Therefore, he gravely erred is not complying the principles of natura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed by adjudication of the said show cause notice. Being aggrieved by the Order-In-Original the appellant filed appeal before the Commissioner (Appeals), which was rejected upholding the Order-In-Original. Therefore, the present appeal filed by the appellant. 2. Shri R P Jindal, Learned Counsel appearing on behalf of the appellant submits that the demand was confirmed only on the basis that the appellant have not submitted CAS-4 certificate. It is his submission that it is recorded in the Order-In-Original as well as it was before the Commissioner (Appeals) that the appellant have submitted the CAS-4 certificate but the same was not considered. He submits that as per the calculation of duty the duty payable as per CAS-4 and the actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td Vs. CCE Jaipur I-2018(10)TMI 817- CESTAT NEW Delhi Jindal Steel Power Ltd. Vs. Commissioner Of C. Ex., Raipur-l-2016 (342) E.L.T. 253 (Tri. - Del.) CBEC Circular 979/3/2014-CX Dated 15.01.2014 CBEC Circular 692/8/2003-CX Dated 13.02.2003 CBEC Circular 206/01/2017-CX.6 Dated 16.02.2017 2.2 He also submits that in the appellant own case in respect of the other show cause notices after considering the CAS-4 certificate, the demand was dropped. 3. Shri R K Agarwal Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of records, we find that the limited issue on fact in the present case is that whether the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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