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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (3) TMI AT This

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2021 (3) TMI 121 - AT - Central Excise


Issues:
Interpretation of document recovered during investigation, duplication of demand, re-quantification of duty, penalty imposition, interest calculation, adherence to tribunal orders.

Interpretation of Document Recovered During Investigation:
The appeal involves the interpretation of a document recovered by revenue during an investigation, specifically relating to sales registers retrieved from a computer that did not match the statutory records for the year 1999-2000. The tribunal observed discrepancies in the calculation of sales figures for different varieties and transportation charges, leading to an erroneous total sale amount. The commissioner's decision to double the sale figures was deemed unjustified, and the matter was remanded for re-quantification of the demand, emphasizing the need for correct computation of clandestine removal figures.

Duplication of Demand:
The issue of duplication of demand was repeatedly addressed in tribunal orders, highlighting errors in calculating duty for the years 1999-2000 and 2000-2001. Despite clear directives from the tribunal to re-quantify the demand based on identified discrepancies, the commissioner reconfirmed the demand multiple times, disregarding the tribunal's observations. The tribunal emphasized that the commissioner had no jurisdiction to question the tribunal's decision on the duplication of demand, making it final and binding.

Re-Quantification of Duty and Penalty Imposition:
The tribunal directed the re-quantification of duty and penalty amounts in line with the correct computation of sales values based on computerized registers. The matter of interest calculation was to be decided afresh by the lower authority, while penalties imposed on certain entities were to be reexamined. The tribunal's orders stressed the importance of adhering to the correct calculation of duty and penalties as per the tribunal's directives.

Adherence to Tribunal Orders and Legal Consequences:
The commissioner's failure to follow the tribunal's orders, despite clear and precise findings on the duplication of demand, was deemed a violation of the law. The tribunal reiterated that the commissioner should have challenged the tribunal's decisions if aggrieved, rather than ignoring them. Consequently, the impugned order was set aside, and the matter was remanded once again to the Adjudicating Authority for a fresh adjudication following the tribunal's directions from previous orders.

In conclusion, the appeal was allowed by way of remand, emphasizing the importance of adhering to tribunal directives and ensuring accurate computation of duty and penalties based on the correct interpretation of documents and sales records.

 

 

 

 

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