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2015 (9) TMI 1565 - CESTAT NEW DELHIClandestine removal - penalty - Doctrine of Merger - Held that: - Since the statement dated 02.09.2003 and 12.09.2003 were never retracted by the appellant, the charges of clandestine removal, in my considered opinion, cannot be dropped. Though the Commissioner (Appeals) has not specifically dealt with the issue in hand, but the said aspect has been dealt with by the original authority at great length. Since the adjudication order has merged with the appellate order passed by the Commissioner (Appeals) and in the former order, the issue has been adequately discussed, I am of the view that the stand taken by the respondent in the Cross-Objection will not merit consideration. Appeal allowed - decided partly in favor of Revenue.
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