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2018 (6) TMI 1137 - AT - Central ExcisePenalty u/r 25 and 26 of CER - unaccounted stock of finished goods - benefit of N/N. 12/2012-CE dated 17.03.2012 denied - It is the contention of the appellant that the said goods were in semi-finished condition - Held that:- Considering the fact that, no finding has been recorded by the adjudicating authority, even though in their defence, the appellant has vehemently argued about the fact that the goods were semi-finished condition, in my opinion, on the face of the Chartered Engineer’s Certificate and also since the goods are still lying in the factory premises, the matter is to be remanded to the adjudicating authority to verify the fact whether the goods are in semi-finished condition or in finished condition, in the interest of justice - appeal allowed by way of remand.
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