Appellate Tribunal CESTAT Kolkata allows appeal due to Department's failure to produce records The Appellate Tribunal CESTAT, Kolkata, allowed the appeal in a case where the Department failed to produce necessary records before the Tribunal. The ...
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Appellate Tribunal CESTAT Kolkata allows appeal due to Department's failure to produce records
The Appellate Tribunal CESTAT, Kolkata, allowed the appeal in a case where the Department failed to produce necessary records before the Tribunal. The Tribunal found that without these records, it seemed the Commissioner had not adequately reviewed the appellants' request for remission. As a result, the Tribunal set aside the demand until the remission request was appropriately considered by the Jurisdictional Commissioner, who must issue a speaking order after hearing the appellants.
Issues involved: Failure to produce relevant records before the Tribunal leading to a conclusion of mechanical handling of the request for remission by the Commissioner.
Summary: The Appellate Tribunal CESTAT, Kolkata, heard the case where the Department failed to produce the necessary records from the Commissioner of Central Excise-II despite specific directions. The Tribunal noted that without the relevant records, it appeared that the Commissioner had not properly considered the appellants' request for remission. Consequently, the Tribunal set aside the demand until the remission request was properly decided by the Jurisdictional Commissioner after hearing the appellants and issuing a speaking order. The appeal was allowed on these grounds.
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