9911796707
TMI Blog2023 (6) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... because of closures of the unit they could not have received the PH Communications. It is on record that both the Lower Authorities have passed the Orders ex-parte. As submitted by the Ld. Advocate, they have many documents in their defence which they have annexed to the present Appeal. As these documents are required to be verified, the matter is required to be remanded to the Adjudicating Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Appellants submits that the issue pertains to the alleged clandestine removal of MS Items. The Appellant s factory was closed during August 2009 due to labour unrest in their factory which started in July 2009 itself. The officers of the Department visited their unit on 03/09/2009 and found that the Daily Stock Register was maintained only till 1/08/2009. The Production Register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again taken as short now, this would amount to double demand of the Excise Duty. On a query as to whether they have admitted to this shortage found during May 2008 verification and paid the requisite Excise Duty, he submits that this liability has been admitted by them and they have opted for SVLDR Scheme and SVLDRS-4 Discharge certificate has been issued to them. 2. He submits that neither the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, they have many documents in their defence which they have annexed to the present Appeal. As these documents are required to be verified, the matter is required to be remanded to the Adjudicating Authority. Both the appellant as well as the Authorized Representative of the Revenue also agree that the matter has to be remanded to the Adjudicating Authority for this purpose. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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