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2018 (3) TMI 1476 - AT - Central ExciseRecovery of duty with interest and penalty - It has been alleged that the assessee cleared duty paid inputs and finished goods without excisable invoices, without payment of duty and did not reverse the amount equal to credit availed on inputs - Held that: - the assessee undertook before the Adjudicating Authority to produce the documents, which they failed to do so. In such situation, the Commissioner (Appeals) should have allowed the assessee to produce the documents before the Adjudicating Authority for verification as the same documents were not before the Adjudicating Authority - the Adjudicating Authority should decide the matter afresh taking into account the points raised by the Revenue in their grounds of appeal - appeal allowed by way of remand
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