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2018 (10) TMI 13 - AT - Central ExciseClandestine removal - shortage of finished goods - open remand order - there is a request for remanding the matter once again to the Adjudicating Authority - Held that:- The appellants were given an opportunity to put forth their case. Admittedly the same would include allowing of cross examination inasmuch as the appellants were free to contest the case in the manner in which they deem it fit. The Adjudicating Authority’s reasoning that there was no special direction of the Tribunal to allow the cross examination cannot be appreciated inasmuch as admittedly the Tribunal did not deal with the merits of the case and the same was remanded only on the short ground of non supply of documents. The impugned order passed by Commissioner is self-contradictory inasmuch as at one place he has recorded that the appellants filed written submission whereas in another Para, he observed that no reply was filed and as such the written submission filed by the appellants were not considered by him. Appeal disposed off.
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