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TMI Blog2017 (2) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, remand the matter back to the Original Authority who shall consider the evidence and re-adjudicate the case after giving opportunity to the appellants. Both the appellants are directed to submit their defence reply alongwith evidence before the Original Authority within sixty days from the date of receipt of this order - Appeal allowed by way of remand. - E/3038 & 3039/2011-EX[SM] - A/70002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shy seized excisable goods (transformers) valued at ₹ 31.90 lakhs should not be confiscated and shy short paid Central Excise duty amounting to ₹ 3,87,302/- and non paid Central Excise duty amounting to ₹ 1,53,676/- should not be recovered from them. Further Shri Ravi Kumar Agarwal, Director was called upon to show cause as to why penalty should not be impose upon him. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.09.2011. The learned Commissioner (Appeals) upheld the Order-in-Original in respect of both appellants. Aggrieved by the said Order-in-Appeal, appellants are before this Tribunal. 3. Learned counsel for the appellants submitted that the goods which were seized were within the factory premises and they had not been removed from the factory premises so they were not liable for confiscation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Authority has decided the issue on the basis of records available with him. The copy of the returns submitted before this Tribunal today indicates that duty demanded in the show cause notice was paid. However, the Original Authority did not have benefited of such evidences before him. I, therefore, remand the matter back to the Original Authority who shall consider the evidence and re-adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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