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2016 (11) TMI 1093 - AT - Central ExciseRecovery of duty - wrong availment of the benefit of N/N. 4/97-CE dt.01.03.1997 - N/N. 4/1997-CE, dt.01.03.1997 allows concessional rate of duty subject to fulfillment of condition, that is, appropriate rate of duty of excise or additional duty leviable under the Customs Act has been paid on the yarn - failure to provide the evidence to the effect that appropriate duty was paid on the input yarn as required - Held that: - the learned Advocate for the Appellant claims to be in possession of the evidences, which in our opinion, should be verified and both sides agree for such a course of action. In the result, we set aside the impugned order and remit the matter to the original Adjudicating authority to decide the issues afresh in the light of the evidences on record, the evidences that would be produced by the Appellant and also the principle of law settled in this regard. All issues are kept open. The appeal is allowed by way of remand.
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