2017 (2) TMI 972

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....d against the Order-in-Appeal No. 395/SVS/GGN/2012 dated 16.10.2012 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. Brief facts of the case are that the appellant is engaged in the manufacture of various items of machinery which are used in the execution of metro rail projects in Delhi. A show case notice was issued to the appellant on 22.04.2010 demanding an amount....

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....ch they have not done in this case and that the fact of non-payment of the amount under Rule 6(6) could be unearthed only during the audit of the unit by the department. 3. Ld. Advocate for the appellant points out at the outset that the Commissioner (Appeals) in his order stated that, "In the appeal memorandum, the appellant mentioned 'copies of the certificate enclosed'. However on scrutiny of ....

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....djudicating Authority as well as the first Appellate Authority, the matter is remanded back to the Adjudicating Authority for examination of these returns and certificates to decide the appellant's claim that these certificates had been submitted before Jurisdictional Superintendent from time to time and also to the Assistant Commissioner of Central Excise, Div.-III, Gurgaon, in reply to the show ....