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2017 (6) TMI 969 - CESTAT ALLAHABADMisdeclaration of goods - the respondents were clearing Calcium Carbonate manufactured/ cleared in the garb of Hydrated Lime/ Calcite Powder - validity of SCN - whether the Original Authority has correctly dropped the proceedings? - Held that: - the Adjudicating Authority has properly examined all the relevant aspects as per the remand directions of the Commissioner (Appeals) and arrived at a well reasoned and speaking order and only thereafter dropped the proceedings against the respondents - Revenue has once again raised the same grounds for filing appeals before this Tribunal. We find that the said grounds of appeal have already been rejected by Commissioner (Appeals) and therefore, we do not find any merit in the appeals filed by Revenue - appeal dismissed - decided against Revenue.
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