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2018 (9) TMI 1060 - HC - Central ExciseMonetary limit involved in appeal - Clandestine removal - principles of Natural Justice - Whether the ld. CESTAT has grossly erred in law in ignoring the vital evidences in the form of voluntary statements of the Director and General Manager of the Company and the loose slips recovered by the Department during the search in setting aside the order of the ld. Adjudicating Authority? - Whether the ld. Adjudicating Authority grossly erred in law in ignoring the voluntary statements of the Director and General Manager of the Company while dropping the partial demand? - penalty on the Director and General Manager of the Company - sub section (3) & (5) respectively of Section 35G of the Central Excise Act, 1944. Held that:- The valuation of seven parchis which were found will come to less than 50 lacs and in view of the circular of the Department dated 11.7.2018, the appeal is not maintainable in view of monetary limits. No substantial questions of law arises - appeal dismissed.
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