Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 728 - AT - Central ExcisePrinciples of Natural justice - case of Revenue is that the learned Commissioner has erred in assessing the circumstances of the case and dropped the proceeding without assigning proper legal reasoning - Held that:- We are at loss to understand which circumstances have been erroneously assessed by the Commissioner while dropping the demand. The review committee having two Chief Commissioner could have done a better job if they could have at least pointed out a single circumstance which has been wrongly assessed by the Commissioner in his order dropping the demand. The manner in which this appeal has been filed appears to be very mechanical without application of mind to the case - appeal dismissed - decided against Revenue.
|