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2017 (6) TMI 318 - AT - Central ExciseExistence of manufacturing facility or not - there is no evidence on record that Central Excise officers visited those premises and there is no evidence that there was no electricity connection there during the period prior to 1.8.2005 in the name of M/s Mittal Packers - validity if demand for the period prior to 1.8.2005 - Held that: - As the duty has been confirmed for the period from 1.8.2005 to 29.3.2006, this demand is to be requantified by the original adjudicating authority for which the case is being remanded to him/her - the penalty imposed on the other appellant, Shri Sanjay Mittal also requires reduction accordingly - appeal allowed by way of remand.
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