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of <h1>Tribunal remands case for review after Commissioner's inadequate assessment of trading activity evidence by Chartered Accountant</h1> The Tribunal remanded the case back to the original authority for reconsideration after finding that the Commissioner (A) did not adequately assess the ... SSI Exemption - N/N. 08/2003-CE dated 01.03.2003 - crossing of threshold limit - principles of natural justice - Held that:- The learned Commissioner (A) has not given any findings on the merits of the case after observing that merit is not in dispute whereas the appellant has produced the certificate of the Chartered Accountant certifying the trading of goods by the appellant during the period 2014-15 along with copies of invoices but the same has not been considered by both the authorities - this case needs to be remanded back to the original authority with a direction to consider all the documents and the certificate of the Chartered Accountant - appeal allowed by way of remand. Issues:Claim of small scale exemption under Notification No. 08/2003-CE dated 01.03.2003 based on turnover excluding traded goods. Failure to consider evidence of trading activity by the appellant. Demand of excise duty exceeding exemption limit. Imposition of penalty under Section 11AC of the Central Excise Act, 1944.Analysis:The appeal was against the order passed by the Commissioner (Appeals) regarding the demand on the extended period of time under Section 11AC of the Central Excise Act, 1944. The appellant, engaged in manufacturing NDT machines and trading activities, claimed small scale exemption under Notification No. 08/2003-CE dated 01.03.2003. The Department alleged that the total turnover of excisable goods exceeded the exemption limit and seized records, leading to a demand for excise duty and imposition of penalty. The Commissioner (A) limited the appeal to the demand on the extended period of time.The appellant contended that the impugned order did not properly appreciate the factual and legal position, ignoring evidence of trading activity and demanding duty without considering the value of traded goods. The appellant submitted a Chartered Accountant certificate certifying trading of goods, arguing that the value of traded goods should not be included in the turnover for small scale exemption. The appellant relied on various tribunal decisions supporting this argument.The Deputy Commissioner observed the appellant's failure to provide evidence of the value considered for excise duty demand being inclusive of trading value. The appellant produced a Chartered Accountant certificate and other documents, but the Commissioner (A) did not consider these submissions, basing the decision solely on limitation grounds. The appellant requested a remand to consider all facts and submissions, emphasizing the Chartered Accountant certificate.The Tribunal found that the Commissioner (A) did not provide findings on the merits of the case, despite the appellant presenting evidence of trading activity certified by a Chartered Accountant. The Tribunal concluded that the case should be remanded to the original authority to consider all documents and the Chartered Accountant certificate, ensuring compliance with natural justice principles. The impugned order was set aside, and the appeal was allowed by way of remand for a fresh reasoned order after considering all relevant evidence and submissions.
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