9911796707
TMI Blog2017 (10) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout payment of duty, was not based upon concrete material. Invoices are now produced. If these records had been produced before the Adjudicating Officer, probably the Adjudicating Officer could not have come to the conclusion that he did. The impugned order is set aside insofar as the same relates to the rejection of the claim of the appellant and the matter is remanded back to the Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise authorities allegedly found that there were discrepancies in the matter of production of computers. Therefore, a show cause notice was issued way back on 19-11-1998 alleging that 504 personal computers were cleared without payment of duty. 4. This show cause notice resulted in an order-in-original dated 27-2-2006. As against the said order-in-original, the appellant filed an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising the following substantial questions of law : 1. Whether on the facts and in circumstances of the case the order of the Tribunal is perverse and based on irrelevant material and mere surmise to confirm alleged clearance of 504 computers without payment of duty and the Tribunal erred in not grating reasonable opportunity to examine relevant material by remand to adjudicating authority? 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be produced before the Adjudicating Officer as well as the Tribunal. Before the Tribunal, the appellant claimed that they had the records but the Tribunal found fault with the appellant for not producing the records, before the Tribunal. The appellant, as we have stated earlier, is a Government of India enterprise coming under the control of the Department of Atomic Energy. Therefore, the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rejection of the claim of the appellant and the matter is remanded back to the Adjudicating Officer for a fresh consideration. The Adjudicating Officer shall fix a date for personal hearing and inform the appellant the date so fixed, the representative of the appellant shall appear and produce the records and thereafter, the Adjudicating Officer may pass orders afresh. 9. As a sequel theret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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