2008 (7) TMI 269

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..... e correctness of the order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (in short 'the CESTAT') dated 20-12-2006 in Appeal No. Excise/261 /2006 is questioned in this appeal urging various grounds. In support of the appeal, questions of law are framed in I.A. 1/08 and prayed to set aside the said order by allowing this appeal. "1. Whether the Tribuna .....

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..... the action was taken by the Department by issuing first and second show-cause notices to the assessee on the alleged suppression of the facts and the Department had detected the case on 25-10-1996 and the show-cause notice was issued on 26-6-2000 to the assessce which is well within the time prescribed in the Act. Therefore, he contended that the decision in Nizam's case stated supra has no appli .....

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..... l had earlier remanded the case to the Joint Commissioner of Central Excise who is the Assessing Authority for conducting de novo enquiry as per the final Order No. 1017/05 dated 28-6-2005 rightly the Tribunal has further made an observation in the impugned order that de novo enquiry is required to be conducted by the Joint Commissioner of Central Excise considering all the issues that may be rais .....

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..... . 11A for the words of "one year" the word "five years" is substituted to the proviso. Sec.11A of the Act by way of substitution for sub-section (1) of proviso to the Finance Act, 2000 with effect from 12-5-2000. 7. It is an undisputed fact that, alleged suppression of payment of duty by the assessee was brought to the notice in the year 1999 but the date and month is not specified in the show-ca .....

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..... legal contention urged in this Appeal by the learned counsel on behalf of Revenue placing reliance upon M/s. Modipon's case referred to supra has no application and is misplaced. In our considered view, the finding of fact recorded by the Tribunal in the impugned order is based on undisputed facts. Therefore, the substantial questions of law framed in this Appeal do not arise for our consideratio .....

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