9911796707
TMI Blog2011 (4) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Judgment per : N. Kumar, J.]. - This appeal is by the Revenue, challengingg the order passed by the Tribunal [2009 (247) E.L.T. 271 (Tri. - Bang.)] holding that the Revenue has not discharged its burden of proving that there was clandestine removal of the inputs on which Cenvat credit was availed and therefore the demand of duty by the Revenue is unjustified. 2. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not be levied with excise duty. The assessee filed his objections. Overruling the objections, the Commissioner of Excise has confirmed the demand, imposed a penalty of Rs. 16,83,543.00 and also directed confiscation. 3. Aggrieved by the said order, the assessee preferred an appeal. 4. The appellate authority on re-examining the facts, held that the Revenue has not discharged its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said issue, as held by this Court in the case of Commissioner of Central Excise v. Mangalore Refineries and Petrochemicals Ltd., CEA 6/07 disposed off on 1-9-2010. The appeal lies to the Apex Court under Section 35L which alone has exclusive jurisdiction to decide the said question. 7. In that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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