Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 805 - AT - Central ExciseShortages and excesses of goods - demand on the basis of electricity consumption - Held that: - it emerges that there is a dispute which cannot be reconciled without examination and verification at the level of original adjudicating authority. Therefore, it is right that the matter is remanded for the limited purpose of examining the issue that how much demand is based only on electricity consumption which cannot be upheld against the appellant - if the penalty imposed on other appellant, M/s. Fairdeal Agencies is only on account of the disputed demand, which is based only on electricity consumption, then this penalty will not survive - appeal allowed by way of remand.
|