2018 (11) TMI 454

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....rabhat Kumar, Advocate Present for the Respondent: Shri. S.K. Bansal, D.R. ORDER PER: ARCHANA WADHWA As the appellant as also the Revenue are in appeal against the same impugned order of Commissioner (Appeals), we proceed to decide both the appeals together. 2. After hearing both the sides duly represented by Shri Prabhat Kumar, ld. Advocate for the appellant and Shri H.C. Saini, ld. D.R.....

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....ary evidences in support of their above plea. We find that such documentary evidences cannot be examined and verified at the Tribunal level and inasmuch as the same relates to factual position are required to be examined by the Original adjudicating authority, for which purpose we remand the matter to him. 4. A part of the demand to the tune of Rs. 2,52,362/- is based upon the fact that a quantit....

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....lieved to have been sold, it stands explained by the assessee that the said DG Set, during the visit of the Officers, were sent for repair purpose and on receipt back of the same, the said DG Set was cleared on payment of duty. Though the Lower Authorities have accepted the fact that the said DG Set has subsequently paid the duty but the issue relates to imposition of penalty inasmuch as it is the....

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....ods sent to the other unit for re-melting were actually defected products. 7. As we have remanded the assessees matters to the original adjudicating authority, we deem it fit to remand Revenues appeal also with liberty to the appellant to satisfy the authorities by production of evidences that the goods in question were of lower and defective quality and as such attracted lesser value. 8. In vie....