9911796707
TMI Blog2012 (5) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax, vide impugned order, held that the assessee no.1 intentionally and willfully suppressed and never disclosed the fact of shortage of 1114.647 MT, i.e. 22293 number of bags of their principal input and that commodity was special cement and the assessee took the benefit of Government revenue absolutely illegally and as already observed, intentionally and willfully and knowing it very well that it was not entitled thereto. 3. Learned counsel for the appellant submitted that the basic fact, which should have been considered and weighed in the present case, is that the appellant is engaged in big trade and he received total 61,666.20 MT of cement during the year 1999-2000 to 2005-06, out of which only 1114.647 MT of cement was found short, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Central Excise & Service Tax, some portions of the appellant's appeal have been quoted which is entirely in different font than that of the order which may have been dictated by the said Commissioner of Appeals of the Central Excise and Service Tax, Ranchi. Therefore, this order deserves to be set aside on this ground alone but it has been confirmed by the order of the Appellate Tribunal, which is also liable to be set aside. 5. We have considered the submissions of the learned counsel for the appellant and respondent. Learned counsel for the respondent submitted that as per his instruction, due intimation of the right of the appellant to deposit 25% of the amount of penalty and interest within 30 days was given. 6. It appears that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is reference of previous judgments, then such portion also are required to be quoted, but for the purpose of finding out application of mind upon the ground raised by the appellant, mere quoting of the grounds verbatim and extenso in the order itself cannot be application of mind on the grounds raised by appellant. Such practices are required to be deprecated and the Appellate authority and the Tribunal should be very precise in narrating the facts of the case and the grounds raised by the parties. At this juncture, we may also take note of the fact that the first appellate authority in its order dated 29.1.2010, after quoting the grounds from the memo of appeal, held that shortage found in stock cannot be blindly treated as loss in trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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