2020 (11) TMI 350

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....This appeal is directed against impugned order in appeal No. RAJ/EXCUS/000/APP/187/2018-19 dated 17.10.2018 whereby the matter was remanded by the Commissioner (Appeals) to the adjudicating authority to examine the correctness of entire duty amount of Rs. 11,22,927/- and penalty. 2. Shri. Rahul Gajera, Learned Counsel appearing on behalf of the appellant submits that as per para 6 of the impugned....

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....t the impugned order did not examine the correctness of opening balance and confirmed demand of Rs. 11,22,927/- and imposed equal penalty without verifying the documents, which cannot be held sustainable and is required to be set aside to be decided afresh after verifying the facts with documents and then to come to conclusion with justified reasons. 7) In view of above, I set aside the impugned....

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.... As per above para 5, Learned Commissioner (Appeals) has recorded that the appellant has not disputed clandestine removal of the goods but their grievance is about confirmation of the Central Excise duty on the entry as "opening balance" of Rs. 96,77,194/- appearing in duty calculation worksheet. I find that since, the Commissioner (Appeals) has clearly held that the correctness of Rs. 11,22,927/-....