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2019 (10) TMI 96 - AT - Central ExciseClandestine removal - cum-duty benefit - demand mainly based on Electricity Consumption - compliance of Section 36 B (2) made for taking computer printout as evidence - principles of natural justice - HELD THAT:- The Ld. Counsel has raised very important issues related to principles of natural justice in as much as whether compliance of Section 36 B (2) was made for taking computer printout, the Ld. Counsel also pointed out that the hard disk from where the computer printout was taken needs to be examined, which will show that whether the data is relevant or it is for the purpose of training as claimed by the appellant. The issue of production capacity vis a vis Electricity consumption also to be examined properly. On these issues proper consideration is required. The matter required reconsideration - matter related to assessees’ appeals, are remanded to the adjudicating authority for passing a fresh order. Cum-duty benefit - HELD THAT:- Merely because the goods were allegedly cleared clandestinely, Section 4 cannot be applied differently - As regard the doubt raised on the valuation of the goods, we find that in one hand the show cause notice has conclusively arrived at transaction value which is final. There after no question can be raised by the revenue on the value ascertained and duty was computed on such values in the show cause notice - Therefore, the Ld. Adjudicating authority has rightly and legally extended the benefit of cum duty price which we uphold. Appeal allowed by way of remand.
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