Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 1200 - AT - Central ExciseDemand of Central Excise duty - confiscation of seized MS Pipes from two different premises; for imposition of penalties under the various provisions of Central Excise Rules, 1944 - correctness of the conclusion drawn by the Original Authority on the duty liability of the main appellant - Held that:- It is apparent that the admission of the main appellant to the limited duty liability, as mentioned and the rejection of their application for settlement of the case has been the main reason for confirmation the whole demand against the main appellant. We find that the Original Authority has to record the various evidences alongwith the reason for admitting such evidences after giving due consideration to the appellant’s plea. When the appellants made request specifically in writing for cross examination of the persons whose statements have been relied upon, the Original Authority's finding on such request has to be recorded. We find the request for cross examination itself has not been recorded. While admittedly non-payment of duty exist in this case, the quantification of non-paid duty has to be arrived at by analyzing the evidences and taking into account the defence submission alongwith their plea for cross examination as sought for by the appellant. Considering the above we are constrained to observe that the impugned order in the present form cannot be sustained and has to be set aside. We do so accordingly. The case is remanded back to the Original Authority for a fresh decision keeping in view the observations made above. The appellants shall be given due opportunity to present their case and thereafter the Original Authority may decide the case as expeditiously as possible.
|