TMI Blog2010 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... Savant, J.]. - The above Appeal is directed against the order dated 8-7-2005 passed by the Customs, Excise Service Tax Appellate Tribunal West Zonal Bench, Mumbai in Appeal Nos. E/479/04 E/481/04 by which order the Appeals filed by the Respondents came to be allowed and the penalty imposed against the Respondents came to be set aside. 2.The present Appeal raises following substantial question of law which can be gainfully reproduced as under :- "Whether the order of the CESTAT meets the statutory requirement of Section 14 of the Central Excise Act, 1944, which is deemed to be "Judicial Proceedings" under sub-section 3 of section 14 ibid, within the meaning of section 193 and section 128 of the Indian Penal Code, 1860?" 3.̳ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , prior to their clearances; cover of valid Central Excise transport documents viz. Invoice to transport the said goods; filing of the returns with the proper officer as required under Rule 173G(4) and; accounting for the said goods in the prescribed Central Excise statutory records. The Respondents were asked to show cause as to why Central Excise duty leviable on the clearance of such products during the period from April 1996 to March 1997 totally amounting to Rs. 2,66,223/- should not be demanded and recovered from them, and why amounts of Rs. 1,00,000/-, Rs. 75,000/- and Rs. 80,000/- totally amounting to Rs. 2,55,000/- paid voluntarily by them vide T.R. 6 challan dated 18-11-97, 4-12-97 and 13-2-98 should not be appropriated against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, Central Excise (Appeals), Mumbai. The First Appellate Authority allowed the appeal to the extent of allowing conversion of penalty of Rs. 2,66,223/- imposed under Section 11AC of the said Act to one under Rule 173Q of the said Rules and set aside the penalty of Rs. 1,00,000/- imposed under Rule 173Q r/w Rule 9(2) and Rule 52A(8) of the said Rules. However, the First Appellate Authority did not find any valid grounds to interfere with the remaining part of the order in original passed by the Joint Commissioner. Therefore, in so far as imposition of penalty on Shri Dinesh T. Magia was concerned, the same was confirmed. 7. Being aggrieved by the said order dated 30-10-2003, the Respondents filed Appeal before the Customs Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without any corroboration. The CESTAT therefore set aside the orders and allowed the appeals including the appeal filed by the Respondents above named. 9. We have perused the findings recorded by the Tribunal. The order passed by the lower authorities disclose unequivocally that both the authorities have relied upon the confessional statement made by Shri Dinesh Magia who was allegedly Incharge of the business of the Respondents. In the absence of any other material to corroborate the said statement as regards misdeclaration of the quantity of goods, in our view, the view taken by the Tribunal can be said to be a plausible view in the facts and circumstances of the case. The learned counsel for the Appellant fairly submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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