SHIVAM CASTING Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The assessee is in appeal against the CESTAT dated 16-5-2017 raising following questions for our consideration:

(2.) The respondent department had issued a show cause notice alleging clandestine removal of goods without payment of duty and seeking recovery of Central Excise duty of Rs. 82.79 lakhs (rounded off) with interest and penalties. The adjudicating authority i.e. Commissioner of Central Excise dropped the proceedings which order was challenged by the department before the Tribunal. The Tribunal by impugned judgment remanded the case before the Commissioner making following observations:

(3.) Learned counsel Mr. Sheth for the assessee submitted that the Tribunal committed an error in remanding the proceedings enabling the department to controvert the contents of the Chartered Engineer's certificate produced by the assessee. After a long gap of time it will not be possible for the assessee to produce further material in support of its stand that the annual production capacity of the unit could not have exceeded 10.50 lakh kilograms whereas the department had worked out clearance of 29.42 lakh kilograms. Counsel further submitted that the Tribunal erred in appreciating the order of the Commissioner as being passed solely on such Chartered Engineer's certificate. The Commissioner had referred to and taken into account other evidence also.