Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 833 - HC - Central ExciseClandestine removal - unlabelled stock - Interpretation of Statute - Rule 10 of the Central Excise Rules 2002 read with the letter of the Board dated 9th November, 1964 - Held that:- There was a stock of unlabelled and unstamped plywood manufactured by the appellant. The stock may not have been very large but it is an admitted position that it was not taken into account at the time of calculation of the demand, by the respondent. A mixed question of facts and law arise from the said impugned order of the Tribunal. In our opinion, a thorough adjudication on facts is required to ascertain whether there was any quantity of unlabelled and unstamped plywood? Whether the appellant had entered this stock in the Daily Stock Account R. G. – 1 according to Rule 10 of the said Rules? What is the amount of duty that is to be adjusted against this stock of goods and in that event what would be the ultimate demand of the respondent? This Court is of the view that these questions of fact and law can be best answered by the tribunal or the adjudicating authorities below. Matter are remanded back to the Tribunal for de novo adjudication.
|