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2023 (12) TMI 308 - CESTAT AHMEDABADLevy of Central Excise Duty - sale of computer systems - examination of documents not carried out properly - principles of natural justice - HELD THAT:- There was a specific direction given in the remand order of Tribunal to pass order after considering the documents. It is seen from the impugned order that while it contains a list of documents numbers there is no examination of documents whatsoever even on the sample basis. The order of Commissioner is based on his belief that at the material time what was the practice in the trade. There is no examination whatsoever of the documents like invoices. Not even one invoice has been examined in detail. The impugned order merely repeats the allegations made in the show cause notice that too without giving any independent finding whatsoever. In this background, the impugned order which is based on presumptions cannot be sustained and the same is set aside. The onus of proving that the activity of manufacture had taken place was on the revenue and revenue has failed to fulfill the said obligation despite repeated opportunities being given. There are no merit in the case, the same is set aside - appeal allowed.
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