2010 (1) TMI 474

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....e Appellant. Shri Akshay Bhan, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Revenue has filed this appeal challenging the order dated 28-4-2005 [2005 (192) E.L.T. 1100 (Tri.-Del.)], passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal') vide which the demand raised by the Revenue has been set aside and consequential relie....

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....y removal of the goods on 1-6-98, as the removal of the goods could take place only with the prior permission from the officers. Under these circumstances, on the simple statement of Mr. Behal without preparing any document at the spot regarding the stock checking by the officers, the case against the appellants could not be made." The question of law as raised by the Tribunal in the present ap....