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2013 (3) TMI 231 - GUJARAT HIGH COURTJoint recovery orders - omissions and commissions in perpetuating the fraud and causing loss of revenue - Fraudulent rebate of Central Excise duty demanded - Held that:- No question of law arises. Tribunal merely remanded the proceedings for fresh consideration in light of the fact that individual liability was required to be fastened. Further, while doing so, it was provided that the revenue should supply the relied upon documents and give proper opportunity to the respondents to present their case. Surely if the documents relied upon by the Department were already supplied previously, direction of the Tribunal would be innocuous. If on the other hand, such documents were not supplied, the Department cannot escape the liability to supply such documents without running the risk of exposing its action being opposed to principle of natural justice. Further the observations of the Tribunal to give opportunity to the respondent to present their case,also would not give rise any question of law.
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