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2017 (1) TMI 420 - AT - Central ExciseSSI unit - evasion of duty - misuse of facility afforded by the small scale exemption notification - unaccounted production with clandestine removal thereof - natural justice - Held that: - the test that must be passed requires an assailing that must be sustained for acceptability. In the present disputes, the recast register has not been subject to the test. It is not necessary that there be a register in physical form but it is incumbent that the methodology adopted for arriving at the actual production cannot be disassociated from the adjudication process. It appears to have been so in the present proceedings. It is necessary that this record or computation should be made available to the assessee for ascertainment of its acceptability - matter on remand - appeal allowed by way of remand.
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