Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1461 - AT - Central ExciseRecovery of erroneously grant of Rebate claim - Rule 18 of Central Excise Rules, 2002 - reliability on statements - procedure prescribed under Section 9D of Central Excise Act, 1944 not followed - HELD THAT:- Ld. DR has no objection to the matter being remanded to the original authority in view of the mandatory requirement of following the procedure under section 9D of CEA, 1944. This is a fit case to be remanded to the original authority to enable them to follow the procedure under section 9D with respect to the statements and also consider any other additional evidence that may be produced by the appellants. Therefore, without passing any remarks on the merits of the case and leaving all issues open, we remand the matter to the original authority for adjudication after following the procedure prescribed under section 9D and following the principles of natural justice. Appeal allowed by way of remand.
|