9911796707
TMI Blog2017 (9) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Adjudicating Authority afresh as per the directions of the earlier remand order of the Tribunal - appeal allowed by way of remand. - Ex/389/2008, Co-61/2008 - 75236/2017 - Dated:- 15-3-2017 - Shri P.K. Choudhary, Judicial Member Shri. R.K. Choudhary, Advocate Shri B. N. Pal, Advocate for the Appellant (s) Shri. J. Bose, AC (AR) for the Respondent ORDER Per: Shri P. K. Choudhary The appellants are engaged in the manufacture of plywood and other goods classifiable under Chapter 44 39 of First Schedule to the Central Excise Tariff Act, 1985. On 06.01.2000, the Central Excise Officers of the Bolpur Anti Evasion Unit visited the factory premises of the appellant and recovered some incriminating documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh receipts showing payment to the job workers were available in record and log account was not examined. Those were sufficient evidence to ask for identity of the job workers to examine them. But that was not done. The assessee clearly stated that for easy identification and inventory, two documents aforesaid were maintained to record the transactions at every moment and voluntarily tendered such documents as observed by Adjudicating Authority. They proved their bonafides. These subsidiary records maintained was not found to be faulty without reconciliation to excise record and that remained uncontroverted by Revenue. During search, no stock taking was done to find out veracity of entries in Delivery Memo Book or Veneer Unloading Khata. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preponderance of probabilities is sufficient and benefit of every reasonable doubt need not necessarily go to the defendant. 7. In my considered view the Adjudicating Authority is bound to follow the observation of the Tribunal for the purpose of passing the denovo adjudication. In the present case, the Adjudicating Authority passed the order in total disregard of the remand order of the Tribunal which is a gross violation of principles of judicial discipline. Therefore, the Adjudication order passed by the Commissioner (Appeals) cannot be sustained. 8. In view of the above discussion, the impugned order is set aside. The matter is remanded to the Adjudicating Authority afresh as per the directions of the earlier remand order of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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