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Central Excise - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Clandestine removal - shortage of finished goods - There are ...

Case Laws     Central Excise

March 23, 2022

Clandestine removal - shortage of finished goods - There are force in submissions of Appellants that in the remand proceedings, adjudicating authority has not followed judicial discipline and by not allowing cross examination of witness as sought by Appellants, the entire proceedings have been vitiated in facts of this case. In the second round of litigation, the Commissioner(Appeals) has also brushed aside submissions of Appellant by only general findings - Demand set aside - AT

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