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2019 (5) TMI 1867 - AT - Central ExciseClandestine removal - prefabricated cabinets shelters and phase channel material - extended period of limitation - HELD THAT:- After issuance of show cause notice, the appellant has asked to supply of relied upon documents i.e. production slip on the basis of which it is alleged by the Revenue that the appellant has cleared the goods clandestinely. The said production slip was not supplied to the appellant till date, despite their request. Moreover, in the adjudication order, it has been recorded that the appellant has asked for supply of documents after 5 years of their resumption, the said request cannot be acceded. Non supply of the relied upon documents shows the conduct of the adjudicating authority, therefore, it concluded that the adjudicating authority is not having the said production slip in their record to allege clandestine removal of the goods. If the matter is remanded back to the adjudicating authority for re-adjudication, the same will not serve any purpose as the production slip was resumed in 2009 and we are running in 2019 in terms of the decision of the decision of this Tribunal in the case of M/S. MANISH VINYLS, SHRI O.P. KHETAN, DIRECTOR VERSUS CCE, FARIDABAD [2019 (4) TMI 434 - CESTAT CHANDIGARH], wherein this Tribunal has held that the gap of almost 19 years will not serve the purpose to remand back the matter to the adjudicating authority - in the present case, as the relied upon document has not been provided to the appellant, therefore, there is gross violation of principles of natural justice and remanding the matter will not serve the purpose. Appeal allowed - decided in favor of appellant. Appeal allowed by way of remand.
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