2017 (3) TMI 1597

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..... i S. Govindarajan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Learned Counsel for appellant says that adjudicating authority found that the appellant received the goods from the loan licencee M/s. Solocare Medicals Pvt. Ltd. who manufactured the goods in the premises of the appellant on its behalf and included clearances of that concern in the clearances of the ap .....

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..... In absence of the allegation to confront to the appellant for rebuttal, there cannot be a plea of Revenue on the improper valuation of clearances made by the loan licencee to the appellant at a depressed value. 5. When the order of the Appellate Commissioner is read, nothing is understandable to appreciate what was the issue before him. He has not at all understood was the controversy meant .....

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..... enied to assessee and Revenue is not prejudiced. We may remind that we have made similar observations in the past and it is high time that learned Chief Commissioner of Central Excise is expected to guide the field that the adjudication does not result in futile exercise. Public time and public money is wasted for such ill-exercise by the field which causes peril to the interest of justice and pub .....

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