9911796707
TMI Blog2009 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30-11-2007, made by the Customs, Excise & Service Tax Tribunal, West Zonal Bench, at Ahmedabad ("The Tribunal" for short)in Appeal No.C/199/07, whereby the Tribunal has directed that the application for refund of duty filed by the respondent be disposed of, by proposing the following questions: "(1) Whether in the facts and circumstances of the case, the Tribunal is justified in holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and raised a demand of duty, amounting to Rs.3,09,690/-. Penalty of equal amount was also imposed. On appeal by the respondent-assessee, the Commissioner (Appeals), by order dated 21-04-2004 set aside the demand of duty and penalty. However, the order of confiscation of goods and imposition of redemption fine was kept intact. The order dated 21-04-2004 of the Commissioner (Appeals) was carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt through the contents of the show-cause notice and other material on record, as well as the order of the Tribunal, setting aside the confiscation of goods, and has strenuously urged that the appellant has a very good case on merits and, therefore, the Tribunal has fallen into error in directing that the application for claim of refund of duty filed by the respondent be considered and disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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