2010 (2) TMI 1030 - AT - Central Excise

Summary

Issues involved: Challenge to the order of the Commissioner (Appeals) u/s 39 of Central Excise Tariff Act, 1985 based on failure to analyze documentary evidence.

Summary:
The case involved the appellants engaged in manufacturing PVC Pipes Fitting, PVC Pipes, and Lubricated HDPE Pipes, facing a demand of duty following an investigation into clandestine removal of products. The Additional Commissioner dropped the proceedings, but the Department appealed, leading to the Commissioner (Appeals) setting aside the order and confirming the duty demand.

The impugned order was challenged primarily on the ground that the Commissioner (Appeals) failed to analyze the documentary evidence that formed the basis for dropping the proceedings. The adjudicating authority's order referred to various seized documents, finding in favor of the appellants. In contrast, the impugned order accused the appellants of non-production of documents already in possession of the department, without verifying if the findings were supported by the records. Consequently, the appeal was allowed, the impugned order was set aside, and the matter was remanded for fresh consideration by the Commissioner (Appeals) after due analysis of all documentary evidence on record.