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2017 (5) TMI 89 - CESTAT BANGALOREValidity of order passed by Commissioner (A) - case of Revenue is that the original authority has not conducted verification of the documents furnished by the assessee - appellant claims that the Additional Commissioner in compliance with the directions of the Tribunal decided the case on the basis of the statements and the certificates issued by the export houses and those certificates were not being controverted by the Revenue inspite of the opportunities given to them - Held that: - this is the third round of litigation before the Tribunal and the Revenue by filing the present appeal wants to open up the issue once again which has been decided by the Tribunal and the original authority on the directions of the Tribunal has decided the issue - it was found that the Additional Commissioner has conducted reasonable verification and decided the issue - there is no infirmity in the impugned order and the same is upheld - appeal dismissed - decided against Revenue.
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