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2010 (11) TMI 104 - HC - Central ExciseDemand and penalty – Shortage of scrap – CESTAT set aside demand and penalty on ground that Managing Director had explained reasons of shortage but authorities below had not considered reasons explained – statement recorded sought to be explained by the deponent, both the statement as well as the correctness of the explanation would have to be considered - none of the authorities below have considered the explanation given by the respondent - orders passed by the adjudicating authority as well as the impugned order passed by the CESTAT are quashed and set aside and the matter is remanded back to the adjudicating authority to pass a fresh order in accordance with law and after considering the explanation given by the respondent
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