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2017 (8) TMI 699 - CESTAT CHENNAIClaiming concessional rate of duty - N/N. 4/97-CE dated 1.3.1997 - manufacturing of paper - It appeared to the department that the actual weight of pulp of materials other than excluded category was below the percentage stipulated - Held that: - No doubt, the related SCN did invoke the entire demand on the ground of manipulation of records and there remains suppression of facts. However, in the previous Order of this Tribunal dated 24.5.2007, it has been held that findings of manipulation of records by the appellants is unwarranted in this case. This finding of the Tribunal has not been challenged by Revenue. Hence, in the denovo adjudication, the adjudicating authority cannot once again fall back on the very same allegation of manipulation of records to justify invocation of extended period - appeal allowed - decided in favor of appellant.
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