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2014 (3) TMI 414 - AT - Central ExciseExtension of stay order - Duty demand - allegation of suppression of production and evasion of duty - clandestine clearance - Held that:- actual production of sponge iron; M.S. billets; blooms; rolled products such as channels, angles, beams etc. could be accurately identified only on an integrated analysis of information retrieved from the computer data with the facts inferred from the records maintained by the loading personnel and invoices generated at the weighing station. Such process of an integrated analysis is frustrated by the failure in providing to the appellant a reasonable opportunity, to submit a considering response to the information emerging from the computer data, on account of inadequate time offered for such response, in the facts of the case around twenty days is the time lag between the date the data was furnished and the date of the impugned adjudication order - Matter remitted back for de novo adjudication - Decided in favour of assessee.
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