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COMMISSIONER OF CENTRAL EXCISE, CHENNAI-III Versus M/s. HYDROMET (INDIA) LTD.

2015 (10) TMI 840 - CESTAT CHENNAI

Validity of order of Commissioner Appeals - When the appellate authority has recorded that there was a discrepancy between the weighment slip and the recorded stock, reconciliation ought to have been made at the interest of justice. Assessee required .....

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aside, which is wrong - Commissioner (Appeals) has recorded that cross-examination was not given. When that was not done, adjudication ought not have been be set aside - when the goods were not available on the plea of theft, learned Appellate autho .....

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15 - Dated:- 4-9-2015 - Shri D.N. Panda, Judicial Member For the Appellant : Ms. Indira Sisupal,AC (AR) For the Respondent : Ms. D. Naveena, ORDER: Inspite of two passovers, Advocate for respondent did not turn out. It is mentioned by Ms. D. Naveena, .....

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e weighment slip and the recorded stock, reconciliation ought to have been made at the interest of justice. Assessee required the documents to be provided by the Department for its defence. But that was not done. Learned Commissioner (Appeals) withou .....

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a view that the matter is beyond show-cause notice. He has not brought out how and in what circumstance the adjudication arose on such count. But reached to a bald conclusion summarily. 6. Thirdly, learned Commissioner (Appeals) has recorded that cr .....

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