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2009 (12) TMI 380 - AT - Central ExciseCross objections- This is a Revenue’s appeal against order-in-appeal passed by Commissioner (Appeals), Allahabad by which the Commissioner (Appeals) dismissed the Department’s review appeal for enhancement of penalty under Rule 25(1) of Central Excise Rules, 2002 and besides this also dismissed the memorandum of cross objection filed by the respondent before the Commissioner(Appeals) observing that the respondent in their memorandum of cross objection have seized the opportunity to drag the whole issue of order-in-original which is beyond the scope of present departmental appeal. The respondent have filed the cross objection in which they have challenged the main issue - confirmation of duty demand of Rs. 27,446/- on alleged shortage of 316.57 quintals of Brown Sugar detected at the time of officers visit to the factory. Held that- the Revenue’s appeal for enhancement of penalty is dismissed, the cross objection filed by the respondent is allowed and the Commissioner (Appeals) is directed to consider the Respondent’s plea with regard to confirmation of duty demand on alleged shortage of brown sugar on merit. The cross objection filed by the respondent stands disposed of as above. Matter is remanded to Commissioner (Appeals) for considering the respondent’s plea with regard to confirmation of duty demand on alleged shortage of brown sugar.
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