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2018 (7) TMI 1776 - CESTAT ALLAHABADClandestine removal - shortage of raw material - M.S. Ingots - the earlier order of the Tribunal passed on the assessee’s appeal confirming the demand but reducing the penalties was not placed before the Tribunal while allowing the Revenue’s appeal by way of remand - Held that:- If the said demand stands confirmed by the earlier order of the Tribunal, it was not open to Commissioner (Appeals) to confirm the same again. In as much as, the fate of the earlier order has not been placed on record, it is deemed appropriate to set aside the impugned order and remand the matter to the Original Adjudicating Authority to find out the correct factual position and to re-decide the matter again - appeal allowed by way of remand.
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