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2017 (4) TMI 554 - AT - Central ExciseShortage in stock - appellant's case is that there was no variation in the quantity of final product. While the department considered the production slips, they should also have considered the issue slips - Held that: - Admittedly, the documents, which have been placed before the Tribunal in the form of a signed re-conciliation statement of production, accounted and captive consumption, another statement showing the issue of various PVC compounds for captive consumption and various material requisition slips were not produced before the Commissioner (Appeals). It would therefore be in the fitness of things that these documents now submitted by the appellants are presented before Commissioner (Appeals), who should examine the aforementioned documentary evidence and pass a fresh speaking order - appeal allowed by way of remand.
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