9911796707
TMI Blog2023 (12) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- It was held by CESTAT that While the Appellants are certainly liable to penal action for not taking Excise Registration and not submitting the periodical returns from time to time and for not maintaining the prescribed registers, it would be necessary to take a liberal view in their case and allow them the small-scale exemption, computation on the basis of cum-duty price and set-off against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/Commissioner/CE/Haldia/ADJN./2007 dated 27.11.2007. By the impugned order the Tribunal has allowed the appeal of the assessee and dismissed the matter. More than 15 years have passed from the date of the aforesaid order of remand by the Tribunal. There is nothing on record to indicate that pursuant to the remand order, the concerned Commissioner of Central Excise has not yet passed any order. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not have any net duty-liability for the past period i.e., from 2002-03 till 08.09.2005, if the calculation submitted by the Appellants in paragraph 8 of the Grounds of Appeal is correct. It has been submitted by the Appellants that they had submitted all the invoices and other documents before the Adjudicating Authority, but he has not taken the same into consideration, or for examination, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year, on 30.11.2006. While the Appellants are certainly liable to penal action for not taking Excise Registration and not submitting the periodical returns from time to time and for not maintaining the prescribed registers, it would be necessary to take a liberal view in their case and allow them the small-scale exemption, computation on the basis of cum-duty price and set-off against the CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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