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2019 (7) TMI 114 - AT - Central ExciseClandestine manufacture and removal - difference in quantity of goods as shown cleared in ER-1 returns and the balance sheet - HELD THAT:- Ld. counsel for the appellant has adverted to the additional reply filed by them to argue that they are doing trading activity also and the goods manufactured on job work basis were sold by them. However, the details with regard to the break-up of goods manufactured on job work basis and sold by them is not available from the records. Since these details are not reflected from the records and also taking note of the fact that order-in-original was passed before the additional reply could be filed by appellants, the matter requires to be remanded to the original authority for reconsideration of this issue. Appeal allowed by way of remand.
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