PARVEEN TOBACCO CO. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This is an appeal under Sec. 35G of the Central Excise Act, 1944 ('Act') by the Assessee against the Final Order dated 30th March, 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') in Appeal No. 2198/2006 -EX (DB) [2015 (328) E.L.T. 220 (Tri. -Del.)] allowing the appeal of the Commissioner of Central Excise, i.e. the Department. By the said impugned order the CESTAT set aside the Order -in -Appeal dated 27th May, 2006 passed by the Commissioner (Appeals), Central Excise, Delhi -I by which the order -in -original dated 3rd November, 2005 passed by the Additional Commissioner (Central Excise) was set aside. Admit.

(2.) The following question of law is framed for consideration:

(3.) When the appeal was heard on 5th October, 2015 Mr. C. Hari Shankar, learned Senior counsel appearing for the Appellant, drew attention to the fact that the Commissioner (Appeals) had, while allowing the appeal filed by the Assessee, referred to the RG -1 register as well as RT -1 returns and rendered a finding that the utilization of the pouches shown in the loose papers tallied with the production figures shown in the RG -1 register as well as RT -12 return. The specific finding was that "each and every entry written for the receipt of pouches in the loose papers is duly correlated with purchase invoice issued by raw material supplier." However, during the pendency of the appeal before the CESTAT, the original records were unable to be produced by the Department. In the circumstances, by its order dated 5th October, 2015 this Court directed the Revenue to produce before it the original records and also file an affidavit in that regard.