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2015 (10) TMI 1199 - CESTAT AHMEDABAD

2015 (10) TMI 1199 - CESTAT AHMEDABAD - TMI - Duty demand - Undervaluation of goods - Held that:- there is no indication that the earlier OIA was challenged by the Revenue. It is also noticed that CBEC vide Circular F.No.390/Misc./163/2010-JC, dt.17.08.2011 held that Revenue would not file appeal below ₹ 5 lakhs before the Tribunal. Hon'ble High Court of Karnataka in the case of Commissioner of C.Ex., Bangalore-III Vs Presscom Products - [2011 (3) TMI 726 - KARNATAKA HIGH COURT ] observed .....

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mongst others. A Show Cause Notice dt.18.05.2001, was issued to the Respondent and Shri Zunedbhai Yakubbhai Motiwala, the Authorised Signatory of the Respondent, proposing demand of duty of ₹ 4,96,103.00 alongwith interest and penalties. The Adjudicating authority confirmed the demand of duty alongwith interest and imposed a penalty equal amount of duty on the Respondent and also imposed a penalty of ₹ 50,000.00 on the Authorised Signatory. By the impugned order, the Commissioner (Ap .....

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the proceedings initiated on the basis of Panchnama dt.22/23.04.1997. The relevant portion of the findings of the Commissioner (Appeals) are reproduced below: 8. After taking all facts into consideration in appeals filed by M/s Baba Fibres, M/s Baba Synthetics and M/s Dastagir Textiles, said to be part of Baba Group of Industries, I decided their appeals under OIA No.RS/196-201/SRT-II/06, dt.26.06.2006. The present Appellants were one of the party to the proceedings initiated on the basis of Pa .....

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