COMMISSIONER CENTRAL EXCISE Vs. ADHUNIK PACKAGERS (P) LTD.

JUDGEMENT

(1.) These appeals are being disposed of by a common judgment since identical question of law is involved.

(2.) All the appeals were admitted on the following question of law:

(3.) The question of law as framed presumes that the inputs used in the manufacture of the final product were not proved to have been received in the manufacturing unit. In all the cases the Commissioner (Appeals) gave a specific finding that the Assessee had proved beyond doubt that they had received the inputs in question and the same has been used by them in the manufacture of the final product. This finding has been upheld in appeal by the Tribunal. In fact no material was placed before the Tribunal to controvert the findings of the Commissioner of Appeals. With the present appeal(s) now the department wants to rely on certain material which was never produced before the Assessing Officer or Revenue Authorities upto the level of the Tribunal. At this stage, the department cannot be permitted to place additional evidence on record.