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2017 (3) TMI 1141 - AT - Central ExciseClandestine removal - natural justice - Held that: - It appears that Revenue has made out a case based on statements and circumstances that appellant-assessee routed clearances through another unit to evade duty - The appellant is aggrieved that a number of documents furnished to substantiate their defence have been peremptorily discarded in the proceedings before the lower authorities. Further, the key issue here is the defence of the appellant-assessee that they did manufacture compact fluorescent lamps for M/s Bajaj Electricals Ltd. No effort appears to have been made to ascertain the terms of the agreement of supply with M/s Bajaj Electricals Ltd which would conclusively establish whether the manufacturing took place at premises of M/s Solar Copier Pvt Ltd. This is required to be undertaken - appeal allowed by way of remand.
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