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2012 (11) TMI 77 - CESTAT, AHMEDABADNotification No.29/2004 and 30/2004 - duty confirmed along with interest and penalties - Held that:- The issue involved needs to be decided based upon the factual matrix, as to whether the appellant is able to co-relate the lot-wise receipt of the fabrics, processing done on it and subsequent sale of the same in order to come to a conclusion as to whether the appellant has availed the benefit of Notification No.29/2004 and 30/2004 correctly or not. As assessee produced a Chartered Accountant's certificate and submitted that he has gone through the entire records lot-wise and given the certificate of receipt and consumption of the fabrics in availment of benefit of Notification No.29/2004 and 30/2004 but the adjudicating authority has recorded in OIO that the appellant could not produce all the relevant records but had produced some of the records for verification. Thus the adjudicating authority, instead of verifying the some of the records and giving benefit to that extent to the appellant, had confirmed the entire demand as demanded by Show Cause Notice, without giving any benefit after verification of records which was produced - direct the lower authorities to conduct verification at the earliest and come to a conclusion, after following the principles of natural justice - in favour of assessee by way of remand.
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