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2017 (4) TMI 1165 - CESTAT NEW DELHIClandestine removal - MS ingots - sponge iron - power consumption in the factory has been varying throughout the period - incriminating documents and evidences available in the form of loose slips - Held that: - sales invoices in respect of 346.100 MT of sponge iron and 268.320 MT of MS ingot had not been issued by the assessee. The details of the transportation of such goods were recorded in the books of Noticee No. 2, M/s Purwanchal Road Carriers, i.e. of the goods which had been removed by the assessee from their factory without payment of duty and without the cover of a Central Excise invoice - The documents which were submitted before the lower authority, not examined as alleged by the ld. Counsel for the appellants. Hence, the matter is remanded to original adjudicating authority, who shall examine all the evidence on record. Penalty - Held that: - As the main demand of ₹ 5,35,10,728/- is being remanded, the penalty against them are hereby set aside and their matters are remanded back to the original adjudicating authority for fresh examination. Appeal allowed by way of remand.
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