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2017 (5) TMI 92 - AT - Central ExciseLevy of duty - The aluminium dust which arises as a result of process of metallization of printed plastic film is cleared by the appellant without payment of duty under the cover of proper invoices - case of Revenue is that the appellant had not submitted invoices along with ER-1 return perhaps they were not required to submit the same; however, they have never intimated to the Department that they have cleared aluminium dust/ash without payment of Central Excise duty - Held that: - ER-1 was not produced and prima facie, appellant has suppressed the material facts from the Department. When it is so, then we deem fit, in the interest of justice, to set aside impugned order and remand the same to the adjudicating authority to decide the issue de novo but by providing reasonable opportunity of being heard - appeal allowed by way of remand.
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