Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1100 - AT - Central ExciseConfiscation under Rule 25 of the Central Excise Rules, 2002 - allegations in the SCN restrict to a mere non-entry, as pleaded by the Ld. Advocate and not on the non-recording of production - HELD THAT:- The conditions of Rule 25 ibid remain unsatisfied - When Clause (b) of Rule 25 speaks of ‘account’, the adjudicating authority has to find out that the same was not accounted anywhere, not just in RG-1 but even in ERP, since the Central Excise Rules also recognize ERP as a method. The proceedings are concluded in haste, without proper enquiry and without sufficient investigation, which only renders the impugned order unsustainable - appeal allowed - decided in favor of appellant.
|