2010 (3) TMI 64

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l For The Appellant. Mr. Surjeet Bhadu, Advocate For The Respondent. ASHUTOSH MOHUNTA, J.(ORAL) The Revenue has impugned the order (Annexure A-5) dated 31.5.2007, passed by the Customs, Excise & Service Tax Tribunal (for short 'the Tribunal') vide which it was held that as there was no clandestine removal of the goods by the respondent, hence, the respondent was not liable to pay penalty under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat there was any clandestine removal and hence set aside the demand of penalty. This order was challenged by the Department before the High Court, which remanded the matter back to the Tribunal for a fresh decision. The Tribunal vide the impugned order Annexure A-5 has again reiterated that there was no material supporting a view that the purported shortage found quantity had been removed out of ....