9911796707
TMI Blog2018 (8) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... same investigation. In the earlier case against the same stock taking, there was an excess goods found for which separate SCN was issued. In the present case, in the same stock taking, some shortages were found in which the excise duty demand was confirmed. Since both the stocks are arising from the same investigation, I need to follow earlier order of the Tribunal wherein the Tribunal has held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/01/2016 whereby the matter was remanded. 2. Heard both the sides. 3. I find that since both the proceedings are from the same investigation. In the earlier case against the same stock taking, there was an excess goods found for which separate SCN was issued. In the present case, in the same stock taking, some shortages were found in which the excise duty demand was confirmed. Since both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of the above discussion, the impugned order is set aside and the matter is remanded to the Adjudicating authority for passing fresh order, after considering the reconciliation statement of the Appellant and the evidences. Needless to say that the Adjudicating authority shall give proper opportunity of hearing before passing the order. I make it clear that this order is passed withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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