TMI Blog2017 (4) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... eal allowed by way of remand. - Excise Appeal No. 55799 to 55801 of 2013, Excise Appeal Nos. 57805 to 57808, 59714 of 2013 And Excise Appeal No.56761 of 2013 - A/52074 – 52082/2017-EX[DB] - Dated:- 27-2-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Sh. Jatin Mahajan, Advocate for the appellant-assessee Sh. H.C. Saini, AR for the Revenue Per: M. V. Ravindran: These appeals are directed; Excise Appeal No.55799 to 55801 567761 of 2013 against the order in appeal No.01-03(RDN)CE/JPR-I/2013 dated 04.01.2013 and Excise Appeal Nos.57805 to 57808, 59714 of 2013 against the order-in-original No.25/2013(CE)-Comm. dated 29.03.2013. Since common issue is involved in all these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand raised on confiscation of the finished goods and imposition of penalties but set-aside the confiscation of the Indian currency recovered. Revenue has filed Excise Appeal No.56761/2013 against such setting aside of the confiscation of the Indian currency. 4. In respect of Appeal No.E/57805 to57808 59714 of 2013 (Sl. Nos. 24 to 28 of the cause list) we find that the adjudicating authority is the Commissioner of Central Excise and has come to a conclusion that the appellant has clandestinely removed the goods as mentioned in the show cause notice. Coming to such a conclusion that he has confirmed the demand raised alongwith interest imposed penalties on the main appellant and as also others. 5. It is the claim of the ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needs to be set-aside and the matter needs to be remanded to the adjudicating authority to reconsider the issue afresh after following the law as laid-down by the various High Courts on the issue of cross-examination. 8. As regards Appeal (Sl. No. 21 to 29 of the cause list) these also needs to be remanded as the evidence is the same as in other appeals. We find that in that case the authority who passed the order-in-original was Additional Commissioner of Central Excise. Since both the cases are interlinked, we direct the Commissioner as an adjudicating authority to adjudicate the proceedings in respect of show cause notice No.DZU/INV/CE/D/220/JRU/2009/100 dated 09.01.2012 which was issued in respect of the shortage of raw material and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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