TMI Blog2017 (12) TMI 1726X X X X Extracts X X X X X X X X Extracts X X X X ..... g last fact finding authority ought to have considered the facts in detail and discussed the order passed by Commissioner (Appeals) and give its independent finding after considering the documents which are on record. The order of the Tribunal is quashed and set aside. Appeal allowed by way of remand. - D.B. Central Excise Appeal No. 52 of 2015 - - - Dated:- 20-12-2017 - K.S. Jhaveri and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ications Ltd., Jaitpura were manufactured/produced by the said M/s. Emgee Cables Communications Ltd. and the same were not the traded goods in spite of the fact that the transactions made through the said Benaml firm were owned/claimed by the Director of M/s. Emgee Cables Communications Ltd. and further none of the persons/appellants, i.e. Shri Sri Pal Choudhary, the Director of M/s. Emgee C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rer/producer of the goods. From the documents recovered from the custody of Shri Dilip Shah, it is not proved that who is the manufacturer/producer of goods. The only presumption can be made out that the goods are treated goods. Therefore, we find that show cause notice has been issued only on the basis of Income Tax Department, and without any investigation done by the Central Excise Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al being last fact finding authority ought to have considered the facts in detail and discussed the order passed by Commissioner (Appeals) and give its independent finding after considering the documents which are on record. The order of the Tribunal is quashed and set aside. 7. Therefore, the Tribunal now will consider the matter afresh. It will open for the Tribunal to take independent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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