TMI Blog2023 (6) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... reconciliation statement filed by the appellant in respect of gate passes matching with the Central Excise invoices - Appeal is allowed by way of remand. - Excise Appeal No. 70874 of 2013 - - - Dated:- 14-6-2023 - HON BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) And HON BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL) Shri Rajeev Agarwal, Advocate for the Appellant Shri S.S.Chattopadhyay, Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order demanding duty alleging clandestine removal of goods along with interest and imposing penalty on the appellant. 2. The facts of the case are that the appellant is engaged in the manufacture of belt scrappers and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. 2.5 The appellant contested the matter and during personal hearing on 26.03.2013, the appellant submitted sample reconciliation for the period January, 2011 to August, 2011 on the basis of available documents to show that the goods for each and every gate passes were duly cleared on the strength of Excise invoices. On the said date, the appellant requested for providing them to certain documents to enable them to submit reconciliation for the entire period in dispute. The said request was accepted and directed to obtain copies of the documents from the Superintendent on the same date and file a reply till 31.03.2013. But unfortunately, the impugned order was passed on 28.03.2013. The said documents were supplied to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the reconciliation statement filed by the appellant in respect of gate passes matching with the Central Excise invoices. 7. We further hold that the other issues legal or factual are kept open for the appellant to raise before the Adjudicating Authority. 8. Therefore, we direct the appellant to approach to the Adjudicating Authority within fifteen days from the date of receipt of this order and thereafter, the Adjudicating Authority shall fix the date of hearing in consultation with the appellant and will pass a proper order in accordance with law within three months of the fixing date of personal hearing. 9. In view of the above, the appeal is allowed by way of remand. ( Dictated and pronounced in the open court ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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