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2018 (11) TMI 357 - HC - Central ExciseFiling of appeal before the tribunal - Reviewing committee of two commissioners - one officer who is in-charge of both the Commissionerates - Held that:- On an identical facts, in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS COROMANDEL FERTILIZERS LTD. [2009 (4) TMI 193 - BOMBAY HIGH COURT], it was held that where one Commissioner holds charge of two Commissionerates and the Commissioner of the two Commissionerates constitutes the Reviewing Committee, then that one Commissioner holding charge of the two Commissionerates would constitute a committee - the question is answered in the affirmative i.e. in favour of the Respondent-Revenue and against the Appellant-Assessee. Correctness of remand of the matter - remand on the ground that there is no discussion in the 01A by the Commissioner (A), about the admission by the authorized signatory about non maintenance of accounts - remand on a ground which was never raised by the Department in the SCN nor before the adjudicating authority nor before Commissioner (A) but was raised for the first time before the Tribunal and further when the said ground is factually incorrect - Held that:- These matters are dismissed as not pressed. Appeal dismissed.
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