2018 (1) TMI 42

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....ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against Order-in-Appeal No.VAD-EXCUS-003-APP-11/15-16 dated 18.6.2015 dated 9.7.2015 passed by the Commissioner (Appeals),Central Excise, Daman. 3. Briefly stated the facts of the case are that during the course of audit, discrepancy in the sales as well as production figures recorded in the respective balance sheet and ER-I r....

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....ant filed Appeal before this Tribunal and this Tribunal vide its order dated 5.10.2012 remanded the matter to the adjudicating authority with the direction to supply the copy of the Range officer's report dated 22.9.2009 and consider the issues afresh. The adjudicating authority without supplying the copy of the Range report decided the issues reducing the demand further to Rs. 4,78,093/- with....

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....he financial year 2006-07. He has contended that there was alleged shortage/discrepancy of 3060 kgs. of finished goods due to difference in the quantity mentioned in the respective balance sheet and in the RG-1 Register. It is his contention that there was an error in mentioning the quantity of goods whereas the value entered in the RG-1 as well as ER-1 returns found to be perfectly matching. This....

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....eport. 3. ld. A.R. for the Revenue fairly submits that observation of the Range Officer recorded in the said report has not been properly examined by the ld. Commissioner (Appeals). He has no objection in remanding the matter to the adjudicating authority. 4. I find that in spite of specific direction given by this Tribunal in its order dated 5.10.2012 to supply the copy of the Range report date....