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2018 (5) TMI 1411 - AT - Central ExciseRefund of Central Excise Duty - rejection on the ground that they have failed to provide the necessary documents and information as ordered by the Commissioner (Appeals) in his order dated 12/09/2017 - Held that: - only on the ground that the appellant has not provided the necessary documents, as ordered by the Commissioner (Appeals) in his various orders on the refund claims filed by the appellant, the appeal before Commissioner (Appeals) got rejected and the appellant is before this Tribunal against these orders of the Commissioner (Appeals). Commissioner (Appeals) is right in dismissing the appeal of the appellant as the necessary documents, which have been ordered by Commissioner (Appeals) to be presented before the Adjudicating Authority for consideration of the refund claims were not submitted by the appellant and, therefore, the appeal before this Tribunal appears to be pre-mature and deserve to be rejected with the direction that Original Adjudicating Authority will undertake a fresh denovo adjudication. Appeal allowed by way of remand.
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