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2017 (1) TMI 1173 - AT - Central Excise100% EOU - seized goods were provisionally released and were present in the premises of EOU - the adjudicating authority has wrongly mentioned in the order that the goods were not produced at the time of adjudication - Held that: - There is a factual dispute raised by the Revenue in their grounds of appeal to the extent that the goods were available in the factory of the respondent at the time of adjudication, amongst others. In my considered view, the factual aspect as raised by the Reveneue is required to be verified by the adjudicating authority in the interest of justice - appeal allowed by way of remand.
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