TMI Blog2015 (10) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... uperintendent of Central Excise indicating returns of grey fabrics to the parties from where the grey fabrics was received. It is not coming out from the records, whether these details were submitted before the Adjudicating Authority or the first appellate authority. In the interest of Justice Appeal filed by the Revenue against the appellant M/s Roopa Dyg & Ptg Pvt Ltd., is required to be allowed by way of remand to the Adjudicating Authority for reconciling the data submitted by the Respondent alongwith the documents. Needless to say that Adjudicating Authority will grant personal hearing to the appellant to explain their case during remand proceedings. As the period involved in this appeal is May, 2002, therefore, it is directed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Advocate made the Bench go through the chart made out in Para 14 of the O.I.A. Dated 20.01.2006. It was his case that as per Panchnama a total quantity of 7, 57,648 L. Mtrs was shown to be short. He also brought to the notice of the Bench Para (iii) of the Panchnama Dated 24/25/26-5-2002, where the quantity of 7,96,698 L. Mtrs was also found in excess. Learned Advocate submitted that out of total quantity of 7,57,648 L. Mtrs found short on the date of visit, a total quantity of 2,29,030.75 L. Mtrs was clearance on payment of duty before 24.05.2002. That a quantity of 4,27,812.75 L. Mtrs was returned by the appellant to the parties from whom grey fabrics was received. That another quantity of 2,13,869 L. Mtrs was cleared on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first appellate authority. In the interest of Justice Appeal filed by the Revenue against the appellant M/s Roopa Dyg Ptg Pvt Ltd., is required to be allowed by way of remand to the Adjudicating Authority for reconciling the data submitted by the Respondent alongwith the documents. Needless to say that Adjudicating Authority will grant personal hearing to the appellant to explain their case during remand proceedings. As the period involved in this appeal is May, 2002, therefore, it is directed that the remand proceedings may be completed within a period of 2 months from the date of receipt of this order. 6. In view of the above observations, appeal filed by the Revenue is allowed by way of remand to the Adjudicating Authority by se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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