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2017 (3) TMI 1353 - AT - Central ExciseClandestine removal - The Revenue’s main case is that the appellant M/s Om Fragrance were engaged in manufacturing excisable goods namely ‘India Gold’ gutkha without obtaining any central excise registration - Held that: - the Commissioner during the adjudication proceedings has not taken into account the submissions of the appellants that there have not been direct or indirect corroborative evidences in the form of purchase/utilisation/consumption of raw materials, sale of finished goods and so on - also, appellants were not given the opportunity of cross examination of the concerned persons whose statements and evidences are having bearing on the outcome of their case - When it is so, the impugned order set aside and matter remanded to the original adjudicating authority to examine and decide afresh - appeal allowed by way of remand.
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