Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 840 - AT - Central ExciseValidity of order of Commissioner Appeals - When the appellate authority has recorded that there was a discrepancy between the weighment slip and the recorded stock, reconciliation ought to have been made at the interest of justice. Assessee required the documents to be provided by the Department for its defence. But that was not done. Learned Commissioner (Appeals) without going into the matter came to the conclusion that when the documents were not given to respondent adjudication is to be set aside, which is wrong - Commissioner (Appeals) has recorded that cross-examination was not given. When that was not done, adjudication ought not have been be set aside - when the goods were not available on the plea of theft, learned Appellate authority took a view that the matter is beyond show-cause notice. He has not brought out how and in what circumstance the adjudication arose on such count. - Matter remanded back - Decided in favour of Revenue.
|