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2022 (10) TMI 794 - AT - Central ExciseShort payment of Central Excise Duty - SCN issued alleging that the appellant is manufacturer of auto parts, which are dutiable have charged and collected tax from their customer but did not pay to the Government - HELD THAT:- Both the parties are registered with the Central Excise Department and both are located at Rudrapur, thus, under the jurisdiction of the same Central Excise authority. Further, it is found that appellant have led sufficient evidence before this Tribunal, which needs to be verified for the ends of justice. Accordingly, the appeal is allowed by way of remand to the original Adjudicating Authority with direction to hear the appellant and verify the records, and if required, also verify the records of the buyer and thereafter pass reasoned order in accordance with law.
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