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2015 (10) TMI 1243 - AT - Central ExciseDuty demand - Shortage of goods - Held that:- The case revolves around mainly w.r.t the quantification of grey fabrics on the date of visit (24.05.2002) of the officers of Central Excise. It is observed from the Panchnama drawn during the visit of the Officers that the same was carried out far 3 days on 24/25/26-05-2002. Respondent has brought certain facts to the notice of the first appellate authority, explaining their view point on the issue, that quantity ascertained during the course of Panchnama was incorrect. He produces during the course of hearing before the Bench, certain letters of grey fabrics returned to Superintendent of Central Excise indicating returns of grey fabrics to the parties from where the grey fabrics was received. It is not coming out from the records, whether these details were submitted before the Adjudicating Authority or the first appellate authority. In the interest of Justice Appeal filed by the Revenue against the appellant M/s Roopa Dyg & Ptg Pvt Ltd., is required to be allowed by way of remand to the Adjudicating Authority for reconciling the data submitted by the Respondent alongwith the documents. Needless to say that Adjudicating Authority will grant personal hearing to the appellant to explain their case during remand proceedings. As the period involved in this appeal is May, 2002, therefore, it is directed that the remand proceedings may be completed within a period of 2 months from the date of receipt of this order. - Matter remanded back - Decided in favour of Revenue.
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