Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 867 - AT - Central ExciseDiscrepancy in RG-1 Register - Non supply of documents - Held that:- Though the appellant have requested for supply of copy of RG-1 register, the same has not been supplied and according to the appellant, on the basis of the copies of the invoices available with them, they can prove that there is no discrepancy between the consumption of the raw material as recorded in RG 23A register and the raw material consumption based on the manufacture and clearance of the final product. The Commissioner has not given any finding on the appellant’s request for supply of copies of the RG-1 register. In view of this, we are of the view that the impugned order is not correct. The same is set aside and the matter is remanded to the Commissioner for denovo decision after supplying the copies of the RG-1 register and other relied upon documents and also taking into account the invoices submitted by the appellant - Decided in favour of assessee.
|