Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 513 - AT - Central ExciseShortage of inputs - demand - Held that: - The adjudicating authority as well as the Commissioner (Appeals) decided the matter only on the observations of the Settlement Commission. Wherein the Settlement Commission has relied upon the report of the Commissioner (Investigation). However, the adjudicating authority has not taken pain to examine the reconciliation statement and gave independent findings, by not doing so he has not discharged the duty as adjudicating authority - the matter needs to be considered by the adjudicating authority in respect of reconciliation statement submitted by the appellant. Imposition of penalty u/s 11AC - rejected inputs - Held that: - on the issue of admissibility of credit on the rejected inputs the issue is debatable - penalty u/s 11AC is not imposable. Returned goods - Rule 16 - demand on the ground that returned duty paid goods were not re-issued within six months - Held that: - the period of six months was not provided under Rule whereas it is provided by way of trade notice which is procedural one. Under any circumstances duty paid goods cannot be levied duty twice only because it is not cleared within six months from the factory of the appellant - demand set aside. Personal penalty imposed on the employees of the appellant - Held that: - all the issues involved are debatable - it is not a fit case for imposing penalty on the employee of the appellant company - penalty set aside. Appeal disposed off - decided partly in favor of assessee.
|