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2020 (11) TMI 350 - CESTAT AHMEDABADClandestine Removal - non-examination of correctness of opening balance and confirmed demand of ₹ 11,22,927/- - imposition of penalty - documents not verified - HELD THAT:- Learned Commissioner (Appeals) has recorded that the appellant has not disputed clandestine removal of the goods but their grievance is about confirmation of the Central Excise duty on the entry as “opening balance” of ₹ 96,77,194/- appearing in duty calculation worksheet. Since, the Commissioner (Appeals) has clearly held that the correctness of ₹ 11,22,927/- and verification of documents related them to be re-examined, therefore, stating that appellant has not disputed clandestine removal is clear contradictory. The Learned Commissioner (Appeals)’s observation that appellant has not disputed the clandestine removal of goods, needs to be expunged and the remand made by the Commissioner (Appeals) has to be considered as open remand in respect of the total duty remand of ₹ 11,22,927/- - Appeal disposed off.
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