2011 (2) TMI 132

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..... l for the appellant.   ADARSH KUMAR GOEL, J.   1. This order will dispose of CEA Nos.218 and 219 of 2010 as it is stated that both the appeals involve common questions.   2. ITA No.218 of 2010 has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Del .....

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..... 313/-. On appeal, the Commissioner (Appeals) set aside the penalty but upheld the payment of duty. On further appeal by the department, the matter was remanded and after remand, it was held that there is no evidence of clandestine removal and the case fell under Section 11A(2B) of the Act and duty having been paid before issuance of Show Cause Notice, no penalty is called for. This view has been u .....

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..... resent case does not arise. The grounds of Appeal do not reveal any facts which can upset the finding of the Commissioner (Appeals). That these cases are covered under Section 11A(2b) of the Act. Therefore, I hold that no valid grounds have been adduced to interfere with the orders of the Commissioner (Appeals) in so far as the above respondents are concerned."   4. We have heard learned cou .....

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