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Central Excise - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Clandestine Removal - mild steel ingots from sponge iron - pig ...


Order Dismissing Energy Data in Steel Case Lacks Evidence, Relies on Untested Reports; Tribunal Previously Discarded Similar Evaluation.

January 22, 2022

Case Laws     Central Excise     AT

Clandestine Removal - mild steel ingots from sponge iron - pig iron - There is no explanation forthcoming in the impugned orders for discarding of the energy consumption determined during the trial production except to cast doubts by relying upon reports that, admittedly, did not test the furnace deployed by the appellant-assessee - the singular continuity of adjudicatory evaluation from the earlier period, discarded by the Tribunal in the appeal of the very same assessee and individual, to the present demand, the impugned order is bereft of sufficient facts and evidence to be sustained in appellate proceeding. - AT

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