2025-VIL-2110-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Manufacture of goods – Demand of duty – Appellant manufactures a range of polypropylene products by using imported and domestic raw materials obtained duty free under Customs Notification 52/2003-Cus – During audit, Internal Audit Party found that quantity of raw materials were consumed over and above Standard Input Output Norms (SION) fixed by DGFT – Department issued show cause notice to Appellant by proposing demand of duty for non-compliance to SION norms – Commissioner confirmed demand as proposed in show cause notice – Whether Appellant's consumption of inputs is in compliance with SION as prescribed in Notification No.52/2003-Cus – HELD – Main allegation against Appellant is that master batches and other raw materials were used in excess as compared to admissible SION. No presumption can be drawn from SION norms alone that materials procured were in excess of requirement. There was no specific evidence to indicate that materials procured vis-à-vis final products were not accounted for nor unsubstantiated to indicate any excess materials have been imported or procured locally. Various contentions raised by Appellant have not been considered nor any findings rendered thereon in impugned Order-in-Original. Matter requires to be remanded for de novo proceedings. Matter is remanded back to Original Adjudicating Authority to consider submissions of Appellant and Department afresh and pass a well-reasoned speaking order in strict compliance to principles of natural justice – Appeals disposed off
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