Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 137 - BOMBAY HIGH COURTUndervaluation of AC Parts – Whether the CESTAT was justified in confirming the duty demand by holding that the proceedings before the Settlement Commission, Customs & Central Excise as provided in Chapter V of the Central Excise Act, 1944 were not judicial proceedings and any admission made before that Commission would not be judicial admission – Held that:- It was just and proper for the Revenue to demonstrate as to how the admissions made before the Settlement Commission were erroneous and it was just and proper for the CESTAT to record a finding as to why the admissions made by the Revenue before the Settlement Commission were not binding on the Revenue - In the absence of any such finding recorded by the Tribunal, it would be proper to remand the matter to the file of the Tribunal - the decision of the CESTAT was extended to the extent it confirmed the duty demand and restore the issue for fresh consideration in accordance with law.
|