M\/s. Solux Galfab (P) Ltd. Versus Commissioner of CGST & CX, Kolkata
Central Excise
2018 (12) TMI 772 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 23-4-2018
Appeal No. E\/75069\/2018 – FO\/76504\/2018
Central Excise
SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL)
\nShri B. N. Chattopadhyay, Consultant for the Appellant (s)
\nShri D. Halder, A. C. (A. R.) for the Revenue
\nORDER
\nPER SHRI P.K. CHOUDHARY
\nThe present appeal is filed by the appellant against the Order-in- Appeal No. 70\/Kol-V\/2017 dated 19.07.17 passed by Commissioner of CGST & CX (Appeal-I), Kolkata.
\n2. The appellant, M\/s. Solux Galfab Pvt. Ltd are engaged in the manufacture of Communication Tower, Transmission Tower, Sub-station Structures & Component etc. cla<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ant appearing on behalf of the appellant Company submits that the Ld. Commissioner (Appeals) had fixed the date for personal hearings before him on 02\/11\/2016, 27\/01\/2017 & 24\/02\/2017. He further submits that on the earlier two dates, on the request of the appellants, adjournments were granted. But on the 3rd occasion i.e. on 24\/02\/2017 they sought for adjournment owing to unavoidable circumstances, which was rejected by the Commissioner (Appeals) and he proceeded to pass the impugned order ex-parte. Thus, the impugned order has been passed in violation of principles of the natural justice. Regarding the shortage of inputs, the Ld. Consultant submits that 52.570 MTs of MS Flat was sent to the job worker on 1\/08\/2011 and subsequently, after <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e shortage of inputs have been noticed. The Duty involved stands paid. Without further investigation, cryptic Show Cause Notice has been issued invoking the provision of Section 11AC. I notice that there is no evidence brought on record by the Department to substantiate that the goods found short were clandestinely removed. The manufacturer's obligation to account for the goods received as inputs and the finished good in stock Register is a statutory obligation, failure to do so clearly attracts the penalty provisions. However, no evidence has been relied upon by the Department justifying invocation of provision of Section 11 AC. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Solux Galfab (P) Ltd. Versus Commissioner of CGST & CX, KolkataCentral Excise2018 (12) TMI 772 – CESTAT KOLKATA – TMICESTAT KOLKATA – ATDated:- 23-4-2018Appeal No. E\/75069\/2018 – FO\/76504\/2018Central ExciseSHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri B. N. Chattopadhyay, Consultant for the Appellant (s) Shri D. Halder, A. C. (A. R.) for the Revenue ORDER PER … Continue reading “M\/s. Solux Galfab (P) Ltd. Versus Commissioner of CGST & CX, Kolkata”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15522","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15522"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15522\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10. In view of the above, the demand ordered by the Adjudicating Authority is upheld. The challenge of the appe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n