Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1078 - AT - Central ExciseClandestine removal - proper investigations not carried out - Principles of natural justice - Held that:- The Ld. Adjudicating authority, on the one hand, has prejudged the matter by his ‚finding‛ that the invoices have been able to substantiate the claim by submitting documents of movement of goods showing that raw materials were supplied by assessee on behalf of the buyers. At the same time, in the same paragraph, the adjudicating authority also takes note that the documents retrieved by investigating agency were returned to the noticee after two years and that no investigation was conducted with regard to those papers The adjudicating authority has blown hot and cold on the various issues raised in the Show Cause Notice. The conclusions have been arrived at without reasoned analysis or findings. While in some cases, the adjudicating authority took into consideration various evidences produced by the concerned noticees, in many other cases the authority has rejected the allegations made in the Show Cause Notices without sufficiently countering them or giving reasons for their rejection. The interests of justice would be best served for all the appellants herein by remanding the matter back to the adjudicating authority for de novo consideration - appeal allowed by way of remand.
|