2010 (11) TMI 104

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....for the Respondent. [Order]. - P.C. : Heard. The appeal is admitted on the following substantial question of law. "Whether the Tribunal, while passing the impugned order has correctly applied their mind in arriving at a decision that the respondents are not required to pay duty and penalty, when there is a prima facie case that the respondents have admitted the shortage; signed the pancha....

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....equivalent amount of duty was imposed. Appeal filed against the said order was dismissed by the Commissioner of Central Excise (Appeals) on 28th February 2007. On a further appeal filed by the respondents, the CESTAT by its order dated 11th September 2009 set aside the orders passed by the authorities below on the ground that the managing director of the respondent No. 1 had explained the reasons ....

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....nd and the penalty could be deleted. Without considering the correctness of the explanation, the demand and the penalty could not be deleted by the Tribunal. 4. In these circumstances, the orders passed by the adjudicating authority as well as the impugned order passed by the CESTAT are quashed and set aside and the matter is remanded back to the adjudicating authority to pass a fresh orde....