2010 (10) TMI 176

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant.  [Order per : K.A. Puj, J. (Oral)]. - The appellant revenue has filed this Tax Appeal under Section 35G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration of this Court :- (i)      Whether in the facts and the circumstances of the case, the Ld. Tribunal is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e correct shortage quantity of 9521.700 Kgs. of the Polyester Texturised Yarn, which had been illicitly removed and sold in the open market, on cash-payment by the said Unit? (iii)   Whether in the facts and the circumstances of the case, the Ld. Tribunal is justified in the eye of law in granting the option to the assessee to deposit the entire dues alongwith 25% interest of Penalty,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the Order-in-Original itself or through any other legitimate manner? (v)     Whether the Ld. Tribunal has committed an error in relying upon the decision of CCEC, Rohtak v. M/s. J.R. Fabrics (P) Ltd., wherein the assessee had already paid the entire duty-amount along with interest, prior to the issuance of the Order-in-Original, whereas in the present case, the assessee h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....late authorities below, we are of the view that no substantial question of law arises out of the order of the Tribunal, in relation to this issue. 5. So far as question Nos. 3 to 6 are concerned, it is in relation to granting an option to deposit the entire dues alongwith 25% of duty demanded, interest and penalty within a period of 30 days from the date of communication of the order in a....