Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1022 - HC - Central ExciseManufacture of calcined alumina by heating process - only in the year 1995, appellant obtained power connection from the Tamil Nadu Electricity Board and then only, it was possible for them to manufacture calcined alumina of green bars and prior to that, they do not have any such facility. However, the Original Authority went on presumption that the respondent/assessee would have used alternative sources of power to produce the calcined alumina of green bars and the said findings are only surmises and conjunctions - Held that: - unfortunately, no materials made available to the Original Authority to reach such conclusion. Freight charges - Held that: - the freight charges were paid only on the basis of number of boxes and not on the basis of weighment and the freight bill would also evidence the said fact and as such, the Revenue cannot draw a presumption as to the unit rate of freight. The Tribunal further found that the yellow bars are used first for rubbing the polishing and then, the green bars are used and it was in the ratio of 5:1 (5 yellow bars and 1 green bar) and the statements of the dealers recorded during the cross-examination would also substantiate the said fact. The tribunal has rightly reached the conclusion that the material aspect have not been properly appreciated by the Original Authority and rightly remanded the matter once again to the Original Authority for fresh adjudication. As rightly contended by the learned Counsel for the respondent / assessee, but for the entertainment of this appeal, the Original Authority would have passed the order long back, after remand, but the fact remains that on account of the pendency of this matter for nearly 11 years, it could not be done so. Therefore, the substantial questions of law raised by the appellant / revenue are answered in negative - appeal dismissed.
|