TMI Blog2019 (4) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the Tribunal for reconsideration. - Central Excise Appeal No. - 87 of 2018 - - - Dated:- 27-3-2019 - Bharati Sapru And Piyush Agrawal JJ. For the Appellant : Nishant Mishra For the Respondent : Ramesh Chandra Shukla ORDER PIYUSH AGRAWAL, J. The present appeal has been filed under Section 35G of the Central Excise Act, 1944 against the Final Order No. A/71808/2017/2017-SM [BR] dated 13.11.2017 pronounced on 1.12.2017 by Customs, Excise Service Tax Appellate Tribunal (hereinafter referred to as CESTAT ), Allahabad in Appeal No. E/1185/2011-EX[SM]. The aforesaid appeal was admitted on 7.5.2018 having following questions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturing excisable finished goods since November, 2005 and has crossed the Small Scale Industrial ( in short SSI ) Exemption limit, on July, 2006 still were availing SSI Exemption and evading a huge amount of Central Excise Duty. The appellant could not produce Form-IV and RG-I registers or any other Central Excise records in respect of raw material/inputs and finished goods which shows that appellant was evading in Central Excise Duty. A year wise chart for duty calculation was prepared on the basis of units of electricity consumption from November, 2005 to December, 2009 from the private records resumed on 29.04.2009, i.e. the register maintained by the party for packing of different sizes of glasses, the labours packed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the appeal of the appellant and, hence, the present appeal. The counsel appearing on behalf of the appellant has pressed only question No. 1 and argued that the specific point was raised in the grounds of appeal and argued before the Tribunal that the demand raised against the appellant is fully time barred and neither finding has been recorded by the adjudicating authority nor in the impugned order. He has further argued that the matter should be remanded back to the Tribunal for reconsideration. The counsel appearing on behalf of the respondent could not dispute the said fact. This Court has perused the record of the case and found that in memo of appeal filed before the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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