Custom, Excise & Service Tax Tribunal
Micro Super Cables Pvt.Ltd. Unit-Ii vs Cce, Delhi-Ii on 30 January, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Appeal No.E/2538-2540/2011
(Arising out of OIA No.281-283/CE/D-II/2011 dt.1.8.2011 Passed by CCE (A), Delhi-II)
Date of hearing/Decision: 30.01.2014
Micro Super Cables Pvt.Ltd. Unit-II Appellant
Micro Super Cables Pvt.Ltd. Unit-I
Bombay Metal Industries
Vs.
CCE, Delhi-II Respondent
Present for the Appellant: Ms. Shikha Sapra, Advocate Present for the Respondent: Shri Sanjay Jain,DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER No.50507-50509/2014 PER: D.N.PANDA Learned Counsel in all three appeals submits that the figures were very well available to satisfy learned adjudicating authority on the count of accounted stock and unaccounted stock. However fact finding is to be recorded on this aspect for resolving controversy. That shall resolve the dispute on the determination of liability if any.
2. We have examined the contention of learned Counsel and para 6 of the order in a batch of appeal registered CEAC No.37/2012, 38/2012 and 39/2012 passed by Honble Delhi High Court on 18.9.2013 where all the three appellants were parties before the Honble Court. Honble High Court directed as under:-
6. We have examined the grounds of appeal raised by the appellants wherein the said contention has been explicitly raised. However, we find neither the adjudicating authority, first appellate authority and the tribunal have dealt with and examined the said grounds or answered the same. RG-IV Registers, entries therein and whether they were found at the time of search is neither adverted to nor dealt with.
3. In absence of the examination of RG-IV Register by lower Authority, we are in dark about facts and figures of accounted and unaccounted stock which is required to be sorted out at the grass root level. We therefore considered proper to remand the matter to learned Adjudicating authority.
4. Both sides also agree that they will be able to sort out difference on the facts and figures available with them most particularly in RG-IV register which needs to be verified as has been directed by Honble High Court.
5. We therefore remand the matter to the learned Adjudicating authority who shall pass appropriate order upon verification of aforesaid Register and following the direction of High Court as aforesaid. Needless to say that granting fair opportunity of hearing to the appellant issuing proper notice as early as possible, matter shall be disposed.
6. In the result, all the three appeals are disposed in the manner indicated above.
(Dictated & pronounced in the open court)
(MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
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Appeal No.E/2538-2540/2011