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2018 (6) TMI 2 - AT - Central ExciseClandestine manufacture and removal - manufacture of huge quantity - shortage of imported HM Scrap - reliance placed on the statements of Shri S P Gupta and Shri Darshan Singh - examination of statement as per the procedure laid down under Section 9D of the Central Excise Act, 1944 not done - Held that:- Considering the fact that statement of Shri S.P. Gupta and Shri Darshan Singh heavily relied by the adjudicating authority and the procedure laid down under Section 9D of the Act is violated, in that circumstance, the impugned order is not sustainable in the eyes of law - the matter is required to be re-examined in terms of Section 9D of the Central Excise Act, 1944 - directed to examine whether the appellant is having the capacity to manufacture such a huge quantity in such a short span of time and from where the electricity was procured to manufacture such a huge quantity and how the stock verification was done.- appeal allowed by way of remand.
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