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2018 (6) TMI 1205 - AT - Central ExcisePrinciples of Natural Justice - Ld. Commissioner (Appeals) has not properly investigated the matter - Clandestine removal - It is the grievance of appellant is that there was repetition of demand of the duty involved on the seized goods - Held that:- The Ld. Commissioner (Appeals) has not discussed the details of evidences relating to confirmation of demand of duty of ₹ 2,05,526/-, but based the finding on clearance of 10.630 MT without payment of duty seized by the department. It is necessary to remand the matter to the Ld. Commissioner (Appeals) to records the findings on evidences relating to the clandestine clearance resulting into short payment of duty of ₹ 2,05,526/-, as alleged by the department and the issue of duplication of demand raised by the Appellant - appeal allowed by way of remand.
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