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2017 (9) TMI 1182 - AT - Central ExciseClandestine removal - waste - wastage/loss of molasses - Rule 21 Central Excise Rules, 2002 - principles of natural justice - Held that: - the Show Cause Notice have been issued under the misconception i.e. removal of excisable goods without payment of duty, whereas in fact the appellant had marked in the return, as wastage. As the OIO was passed ex-parte, the appellant did not have opportunity to lead evidence in order to satisfy the storage/natural/pilferage loss. The loss as claimed by the appellant is stated to be less than 2% of the total quantity of molasses handled by them during the said sugar season. Taking notice of the facts and the circulars of the CBEC as well as the State Authorities under the relevant state laws, wherein a shortage up to 2% in the case of molasses is considered normal, it is fit and proper to allow this appeal by way of remand to the learned Commissioner to re-examine the matter of loss - Appeal allowed by way of remand.
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