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2015 (10) TMI 1196 - AT - Central ExciseImposition of penalty - Undervaluation of goods - Clandestine removal of goods - Held that:- Company having not challenged the confirmation of demand, the same has to be accepted based on the fact of clandestine activities. Further, we also appreciate the fact that the appellant who was an Executive Director of the company, was managing the day-to-day affairs of the company and there are three confessional statements, which are not retracted, on record to show his involvement - impugned order of the Commissioner already stands set aside by the Tribunal vide Final Order No. 1881/2004 dated 25.11.2004 as also by Final Order Nos. 1188 & 1189 dated 18.7.2005, by holding the same as violative of principles of natural justice. Learned A.R. has brought to our notice that the Revenue has subsequently filed ROM application before the Tribunal seeking clarification as to whether such setting aside of the order is only in respect of parties involved therein but no order on the said ROM application is available on record - impugned order of the Commissioner has merged with the earlier order of the Tribunal, referred supra and is 'non est' . As such, we think it appropriate to remand the present appeal to the Commissioner for fresh consideration in the light of evidence available on record including confessional statements and also other factors - Matter remanded back - Decided in favour of assessee.
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