Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 957 - AT - Central ExciseClandestine removal - non-maintenance of proper records - Held that: - the directions of the Ld. Commissioner (A) in the first round of litigation are binding on the Revenue and in the remand proceedings those directions have not been followed by the authorities below - As in remand proceedings the directions of the Ld. Commissioner (A) given by the order dated 18.05.2007 has not been complied with. Therefore, the matter is remanded back again to the adjudicating authority first to comply with the directions of the Ld. Commissioner (A) vide order dated 18.05.2007 and thereafter to pass an appropriate order - appeal allowed by way of remand.
|