9911796707
TMI Blog2019 (4) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has neither been considered by the Tribunal nor finding has been given. The matter is remanded back to the Tribunal for reconsideration. X X X X Extracts X X X X X X X X Extracts X X X X ..... t, on July, 2006 still were availing SSI Exemption and evading a huge amount of Central Excise Duty. The appellant could not produce Form-IV and RG-I registers or any other Central Excise records in respect of raw material/inputs and finished goods which shows that appellant was evading in Central Excise Duty. A year wise chart for duty calculation was prepared on the basis of units of electricity consumption from November, 2005 to December, 2009 from the private records resumed on 29.04.2009, i.e. the register maintained by the party for packing of different sizes of glasses, the labours packed 11094 glass boxes in November 2008, 13435 in December, 2008, 15913 in January, 2009, 16282 in February, 2009 and 13870 glass boxes in March 2009. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of appeal and argued before the Tribunal that the demand raised against the appellant is fully time barred and neither finding has been recorded by the adjudicating authority nor in the impugned order. He has further argued that the matter should be remanded back to the Tribunal for reconsideration. The counsel appearing on behalf of the respondent could not dispute the said fact. This Court has perused the record of the case and found that in memo of appeal filed before the Tribunal, specific ground at Serial No. 20 has been taken copy of which is Annexure No. 5 to the present appeal which is quoted below:- "20. That the appellants pleaded before the lower authority that the demand is fully time barred however no finding has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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