2018 (3) TMI 98 - AT - Central Excise

100% EOU - Clandestine removal - case of Revenue is that the documents have not been verified properly - Held that - for limited purpose to examine the genuineness of the documents, we set aside the impugned order and remand the matter to the Original Authority - appeal allowed by way of remand.

Summary

Issues:
Appeal against Order-in-Original 37/2007 dated 12/08/2017 - Clandestine removal case - Remand by Tribunal twice - Impugned order repeated earlier decision - Genuineness of documents in question - Appeal for re-examination of documents - Appeal allowed by way of remand.

Analysis:
The case involves an appeal against Order-in-Original 37/2007 dated 12/08/2017, concerning a 100% EOU engaged in manufacturing Wool Tops, All Wool, and Wool Silk Yarns. The appellant's factory was searched, leading to allegations of clandestine removal based on stock verification. The Tribunal had remanded the matter twice, with the Original Authority subsequently passing an order reducing the demand and penalty. However, the appellant remained dissatisfied, leading to the present appeal.

During the hearing, the appellant's advocate highlighted that all relevant documents had been submitted to the Adjudicating Authority. Despite this, the Department's representative claimed the inability to verify these documents at the forum. Both parties agreed that only the Original Authority could examine the genuineness of the documents. Consequently, the Tribunal set aside the impugned order and remanded the matter to the Original Authority for this specific purpose.

The Tribunal requested the Original Authority, for the third time, to re-examine the documents and decide the issue afresh, ensuring a fair hearing for the appellant. The Original Authority was directed to admit additional evidence if necessary, within a reasonable timeframe of three months. Emphasizing the age of the matter, the Tribunal expressed the expectation for a prompt resolution and warned that non-cooperation from the assessee would lead to legal consequences.

In conclusion, the Tribunal allowed the appeal by way of remand, emphasizing the importance of re-examining the genuineness of the documents by the Original Authority and providing a fair opportunity for the appellant to present their case. The decision aimed at resolving the matter promptly and efficiently, indicating the Tribunal's concern over the prolonged nature of the case.