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2018 (8) TMI 459 - AT - Central ExciseSeizure of excesses stock found during stock taking - Separate SCN was issued for the seizure portion of the excess stock found, in that matter the appellant was in appeal before this Tribunal wherein the matter was remanded - Held that:- Since both the proceedings are from the same investigation. In the earlier case against the same stock taking, there was an excess goods found for which separate SCN was issued. In the present case, in the same stock taking, some shortages were found in which the excise duty demand was confirmed. Since both the stocks are arising from the same investigation, I need to follow earlier order of the Tribunal wherein the Tribunal has held that the Adjudicating authority should have examined the evidences before passing this order. Appeal allowed by way of remand.
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