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2019 (11) TMI 414

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..... icable to pending appeal. It is further averred that office of Commissioner of Central Goods and Service Tax, Mohali has sent instruction to the effect that personal penalty involved in the appeal being ₹ 80, 23, 000/- is below prescribed threshold limit and as such prayer for withdrawal of the appeal. Appeal dismissed as withdrawn. - CEA 76/2019 (O&M) - Dated:- 20-10-2019 - Justice Jaswant Singh And Justice Lalit Batra, JJ. For The Appellant : Mr. Tajender K. Joshi, Advocate For The Respondent : Mr.Jagmohan Bansal, Advocate ORDER Jaswant Singh, J. Revenue has filed the instant appeal under Section 35G of the Central Excise Act, 1944 (for short the Act) assailing the order dated 24.10.2018 (A-3) passed by CESTAT whereby appeal filed b .....

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..... ce by DST is not met when it failed to return any findings on several such parameters produced by the Revenue including (a) seizure of excess stock in factory of DST, (b) recovery of loose slips evidencing clandestine clearances from factory of DST and admission of same by the Director of DST in his statement dated 26.7.2001, (c ) manipulation of sale of goods worth ₹ 3, 78, 55, 379/- out of total ₹ 3, 94, 89, 896/- which were exported out of Punjab (96% of total export) by KCKL and (d) no receipt of any payments in bank account of KCKL for such sale? vi) Whether the Tribunal is correct in holding that even if the charge of clandestine removal has to be found correct and the clearances on invoices of KCKL are considered to be th .....

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..... emand and penalties vide Order dated 22.3.2017. Respondent Company in second round of litigation challenged the said order dated 22.3.2017 of the Adjudicating Authority before CESTAT. The CESTAT vide Final order dated 24.10.2018 set aside the Order-in-Original dated 22.3.2017 and allowed the appeal with consequential relief. Hence the present appeal. The appeal is pending hearing. In the meanwhile CM 21232-CII/2019 has been filed seeking permission to withdraw the appeal. It is averred in the application that Central Board of Indirect Taxes and Customs has issued instruction dated 22.8.2019 and revised the monetary limits for filing appeal before this Court to ₹ 1.00 Crore and the said instructions are applicable to pending appeal. It .....

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