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2019 (5) TMI 1019

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..... Following the same, appeal s dismissed in present case also - appeal dismissed. - CEA No. 20 of 2019 (O & M) - Dated:- 21-2-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant-Revenue : Mr. Anshuman Chopra, Advocate ORDER Ajay Kumar Mittal, J. 1. The delay in refiling the appeal is condoned. 2. This appeal has been preferred by the appellant-revenue under Section 35G of the Central Excise Act, 1944 (in short, the Act ) against the order dated 8.8.2016, Annexure P.3 passed by the Custom, Excise and Service Tax Appellate Tribunal, Chandigarh (in short, the Tribunal ), claiming following substantial questions of law:- i) Whether the findings contained in the impugned order are perverse, contrary to law and to record a .....

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..... volved as narrated in the appeal may be noticed. The respondent-assessee is a manufacturing unit engaged in manufacturing of iron and steel goods falling under Chapter heading 72 and 73 of Ist Schedule to the Central Excise Tariff Act, 1985. The respondent unit is managed and controlled by two persons namely Sunny Garg and Kewal Garg. Apart from the respondent unit, these two persons manage and control other three sister units namely M/s Sada Shiv Steels Mills (SSSM), M/s Sada Shiv Castings Limited (SSCL) and M/s Sada Shiv Ispat Limited (SSIL). The office of Directorate General of Central Excise Intelligence received an intelligence that these units were engaged in clandestine removal of finished goods i.e. alloy steel products without paym .....

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..... ter giving due opportunity to the respondents, Commissioner vide order dated 5.6.2008 confirmed the duty as well as penalty against all the firms and their proprietors. Aggrieved thereby, six appeals were filed by the respondent units and their proprietors before the Tribunal. Vide order dated 8.8.2016, Annexure P.3, the Tribunal set aside the order passed by the Commissioner. Hence the instant appeal by the appellant-revenue before this Court. 4. We have heard learned counsel for the appellant-revenue. 5. It is not disputed by the learned counsel for the appellant-revenue that identical appeal i.e. CEA No.8 of 2018 (Commissioner of Central Excise & Service Tax, Chandigarh II vs. Kewal Garg) filed by the revenue against the impugned ord .....

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