2018 (9) TMI 1194

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 101-CE/GZB/2012 dated 18/05/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Ghaziabad. 2. The brief facts of the case are that the appellants were manufacturer of Machines and Parts thereof falling under Ch .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner (Appeals) which was decided through the impugned Order-in-Appeal wherein the learned Commissioner (Appeals) did not interfere with the confirmation of demand, however, he allowed the option of reduced penalty imposed under Section 11AC of the Central Excise Act, 1944. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Counsel for appellant. He has su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oved clandestinely since Central Excise duty was paid on the final products. Further, if shortage was found to whom such inputs were cleared and how the financial flow took place was not investigated. Therefore, we are of the opinion that the contentions on the basis of which the said show cause notice was issued were not sufficient to frame charges against the appellant. 6. We, therefore, set as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X