Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1025 - AT - Central ExciseClandestine removal - shortage of finished goods and scrap - contention of appellant is that the documentary evidence submitted by them has not been considered by the first appellate authority and there is no finding on the documentary evidence produced before him - principles of natural justice - Held that: - there is no finding on documents submitted by the appellants in their defence - Besides, the documentation which has been submitted before this Tribunal requires to be examined by the Commissioner (Appeals). In the SCN itself, it is mentioned that the appellants were eligible for concessional rate of duty, as the aggregate value of their clearance was well within the limit of ₹ 3 crores in the financial year 2002-03. However, the same has not been taken into account by the first appellate authority. The matter requires re-examination - appeal allowed by way of remand.
|