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2023 (11) TMI 163 - CESTAT AHMEDABADBenefit of exemption Notification No. 04/2006-CE dated 01.03.2006 (Sr. No. 90) denied - Kraft Paper - non-compliance with the condition that Kraft Paper is manufactured from the pulp stage - whole case of the department is that the appellant did not have the pulping machine - HELD THAT:- The Adjudicating Authority has stated that on the visit of the Central Excise officer, it appeared that the noticee has not installed pulping machine in their premises during the relevant period. However, there is absolutely no evidence of visit of the Central Excise Officer as neither any documentary evidence nor panchnama was recorded about visit of the factory. Therefore, such observation of the Commissioner appears without any basis. Since the entire case is based on the assumption that the pulping machine was not installed but the department could not adduce any evidence to this allegation. The sole basis of the department to hold that the appellant did not have pulping machine is the correspondence made with the supplier of pulping machine but no reply was received from the pulping machine supplier - Merely because the department could not get the response that itself will not conclude that the appellant have not purchased the pulping machine. In this position, it was incumbent on the department to physically verify, whether the pulping machinery installed in the appellant’s factory is of the relevant period which department failed to do such exercise. The appellant did have the pulping machine at the relevant time. However, since the revenue has not carried out any verification, one opportunity is given to the Revenue to conduct the detail verification that the pulping machine was installed at the relevant point of time in the factory of the appellant or otherwise. Thereafter, to pass a denovo speaking order in the present matter. Appeal is allowed by way of remand to the Adjudicating Authority for passing a fresh order within a period of two months from the date of this order, after following the principle of natural justice.
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