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2016 (4) TMI 979 - HC - Central ExciseImposition of penalty equivalent to the amount of credit passed - Purchase of only invoices from the manufacturer without actually buying inputs - Credit was sought to be passed on without invoices being accompanied by the goods - Held that:- it was noticed by the Tribunal that such an action is certainly a major violation of the provisions of law and being so, the question of exercise of any discretion in favour of the offender or showing any leniency to the offenders could not arise. This would not satisfy the test of being a speaking order which is a sine qua non for deciding the appeals. No legally justified reasons have been recorded by the Tribunal for dismissing the appeal of the assessee. The Tribunal being a final fact finding authority was required to deal with all aspects of facts and also law and then record its conclusions based thereon. - Matter remanded back
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