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2015 (12) TMI 871 - DELHI HIGH COURT

2015 (12) TMI 871 - DELHI HIGH COURT - 2015 (326) E.L.T. 103 (Del.) - What is the effect of non-production by the Department in its appeal before the CESTAT of the original records such as RG-1 register and RT-1 returns which have been referred to by the Commissioner (Appeals) in the order under appeal in favour of the Assessee - Held that:- Commissioner (Appeals) had, while allowing the appeal filed by the Assessee, referred to the RG-1 register as well as RT-1 returns and rendered a finding th .....

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5th October 2015 this Court directed the Revenue to produce before it the original records and also file an affidavit in that regard. - CESTAT was required to examine the effect of non-production by the Department of the original records such as RG-1 registers and the RT-1 returns particularly considering that the findings rendered by the Commissioner (Appeals) in favour of the Assessee was on the basis of the said original records. - Decided in favour of assessee. - CEAC 31/2015 & CM APPL 13680 .....

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Tax Appellate Tribunal ( CESTAT‟) in Appeal No. 2198/2006-EX (DB) allowing the appeal of the Commissioner of Central Excise, i.e. the Department. By the said impugned order the CESTAT set aside the Order-in-Appeal dated 27th May 2006 passed by the Commissioner (Appeals), Central Excise, Delhi-I by which the order-in-original dated 3rd November 2005 passed by the Additional Commissioner (Central Excise) was set aside. 2. Admit. 3. The following question of law is framed for consideration: .....

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rred to the RG-1 register as well as RT-1 returns and rendered a finding that the utilization of the pouches shown in the loose papers tallied with the production figures shown in the RG-1 register as well as RT-12 return. The specific finding was that each and every entry written for the receipt of pouches in the loose papers is duly correlated with purchase invoice issued by raw material supplier. However, during the pendency of the appeal before the CESTAT, the original records were unable to .....

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