2017 (10) TMI 1301 - AT - Central Excise

Clandestine manufacture and removal - non-receipt of goods by the ultimate buyers - Held that - The present appellant is one of the parties, whose case was also investigated by the Department on the basis of seizure of the diary of Shri Kilash Agarwal - for attaining the finality of the case, this matter should also be remanded to the original authority for a decision in line with the order of the Tribunal dated 09.03.2017 - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT NEW DELHI remanded the case to the original authority for de-novo adjudication regarding clandestine manufacture and non-receipt of goods by ultimate buyers. The decision was based on a previous Tribunal order dated 09.03.2017. The matter involves the investigation of various manufacturers and traders, including the present appellant, whose case was linked to the seizure of a diary. The impugned order was set aside, and the issue is to be decided afresh by the original authority.