Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1360 - AT - Central ExciseClandestine removal - parallel invoices - shortage of raw material and finished goods - Held that:- The appellant can have no grievance against the present impugned order in as much as the disputed balance amount of duty already stands set aside by the Commissioner (Appeals) and the confirmation is only to the extent to which the demand was confirmed vide the earlier order of Commissioner(Appeals), which was not challenged and which had attained finality. There are no merits in the contention of ld. Adv. that by remanding matter to Commissioner (Appeals) on the Revenues appeal, the entire proceedings before Commissioner (Appeals) get reopened, in as much as the appellant never challenged the earlier order of Commissioner (Appeals) and the Revenue’s appeals was only on the short ground of the powers of Commissioner( Appeals) to remand. Appeal dismissed - decided against appellant.
|