Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 235 - AT - Central ExciseDuty demand - Non supply of proper documents - Held that:- appellants were not supplied with the unrelied upon documents, in that situation, the adjudicating authority is directed to supply the remaining documents which were seized and ‘not relied upon’ to the appellants, so that the appellants shall be able to reconcile their records and thereafter the adjudicating authority will do the fresh adjudication. In view of this observation, the matter is remanded to the adjudicating authority with the direction to supply the ‘non-relied upon documents’ to the appellants - Decided in favour of assessee.
|