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TMI Blog2019 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... el, Sr.Standing Counsel, Indirect Taxes for the appellant Mr. Deepak Gupta, Advocate for the respondent ORDER Jaswant Singh, J. (Oral) The Revenue has filed the present appeal under Section 35 (G) of the Central Excise Act, 1944 against the final order dated 30.08.2018 (Annexure P-4) passed by the Customs, Excise & Services Tax Appellate Tribunal, Chandigarh Bench. The law points raised ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n surmises and conjuctures and is therefore liable to be set aside? In brief, the facts of the case are that respondent- M/s. Som Sugandh Industries Limited, Kundli (Private limited company) is engaged in the manufacturing of Pan Masala, Khaini, Gutka etc. in their plant situated at Kundli, District Sonepat (Haryana). The DGCEI conducted a search on 20.10.2007 in the premises of the factory and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequently to avail the benefit of lesser penalty. The application was dismissed vide order dated 29.01.2018 by the Adjudicating Authority, resulting into the respondent filing an appeal before the Commissioner (Appeals). The First Appellate Authority vide order dated 26.07.2018 upheld the order passed by the Adjudicating Authority. Thereafter, the respondent - assessee filed an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for Assessee states that in compliance of fresh order passed by the learned Tribunal, the amount of claimed refund already stands sanctioned by the Department vide order dated 31.07.2019 passed by the Adjudicating Authority. Hence it is claimed by the respondent- assessee that the present appeal would not survive in the facts of the case. In response counsel for the appellant submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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