2013 (9) TMI 1118

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., learned counsel for the central excise department. This central excise appeal under Section 35G of the Central Excise Act, 1944 has been filed by the Commissioner of Central Excise, Kanpur on the following question of law:- "Whether the order passed by Customs, Central Excise & Service Tax Tribunal, New Delhi which is based on manipulated records introduced in connivance with the officers ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ic Consultants, Lucknow, who have confirmed in their preliminary opinion report dated 29.8.2013 that the disputed receipt entry has been subsequently inserted by overwriting over the previously existing writing. The defence taken by the department was neither raised before the Adjudicating Officer nor before the appellate authority and was thus not considered. Both the Adjudicating Authority an....