2019 (3) TMI 1179

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...."Whether on the facts and circumstances of the case and in law, the Tribunal was justified in dismissing the appellant's appeal on the following issues :   (i) Whether the goods after return by the customer were subjected to re-credit of the duty paid at Rs. 4,56,302/as claimed; (ii) Whether the goods were received under the fictitious invoices and is a method adopted by the appellant which had resulted in evasion of duty of Rs. 53,62,232/; (iii) Whether the scrap generated in the hands of the job-worker was not supported by the duty-paid documents involving demand of Rs. 1,10,656/; and (iv) Whether the goods claimed to have been destroyed in the course of manufacture were to be subjected to levy....

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....idered the rival submissions. So far as issue (ii) as framed in the above substantial question is concerned, we find that there is a merit in the submission made on behalf of the Revenue. This as we find that the impugned order of the Tribunal does record the appellant's submissions and only after consideration of the same has come to the conclusion that the issue would require reconsideration by Adjudicating Authority. Therefore, remanded this issue to the Adjudicating Authority. Thus, we do not interfere with issue no.(ii) framed in above substantial question of law. 7. So far as issue nos. (i), (iii) and (iv) as framed in the above substantial question of law are concerned, we find that the impugned order of the Tribunal merely procee....

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....lar submissions which have been made by the party, we direct the party to move to the Tribunal by rectification application to have the record corrected. This as the facts stated by the Tribunal in its order are accepted by us as final. The grievance of a party that a particular submission though made has not been recorded by the Tribunal, can only be decided by the Tribunal on the party making an application of rectification of the order to the extent it does not record and consider the party's submissions. However, in this case so far as issue nos. (i), (iii) and (iv) of the above substantial question of law are concerned, we find that they do not record a single submission on the part of the appellant on the above issues. Therefore, ....