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2016 (9) TMI 31 - CESTAT CHENNAIInvokation of extended period of limitation - Demand for the period 21.05.1991 to 24.07.1996 - no suppression of facts or any wilful misrepresentation - utilization of duty-free molasses received under Chapter X procedure in the manufacture of cattle feed as per the declaration - Held that:- in all fairness the matter should be remanded back to the adjudicating authority to decide the matter afresh. We find that there are not many documents placed before us although the counsel for the appellant submitted photocopies of the index that was filed by them before this Tribunal in their previous round of litigation. We, accordingly, remand the matter to the adjudicating authority who shall look into all the aspects. It is needless to mention that the learned Commissioner shall pass an order after taking into account all the facts and circumstances of the case. - Appeal allowed by way of remand
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