2015 (8) TMI 1417 - AT - Central Excise

Natural Justice - non-examination of full records - Board s Circular No.97/8/2007 dated 23.8.2007 - Held that - Learned Commissioner (Appeals) did not examine relevant evidence in the light of the Board s Circular No.97/8/2007 dated 23.8.2007. Mere citing of the circular or law does not ipso facto grant relief. Therefore appellate Commissioner should be careful in future not to grant relief mechanically but only upon satisfaction of the conditions of the circular - appeal is remanded to learned Commissioner (Appeals) to examine relevant evidence called for by the circular and pass appropriate order - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT CHENNAI remanded the appeal to the Commissioner (Appeals) to examine relevant evidence called for by Circular No. 97/8/2007 before granting relief. The Commissioner should not grant relief mechanically but only upon satisfaction of the conditions of the circular.