2011 (3) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. Gurpreet Singh, Advocate, for the applicant   HEMANT GUPTA, J.   The present appeal arises out of the orders passed by the Customs, Excise & Service Tax Appellate Tribunal (for short 'the Tribunal') on 20.07.2007 and 04.03.2008 rectified on 21.10.2008. The respondents are engaged in the manufacture of Valves & Cocks classified under Chapter 84 of the Ist schedule of the Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... notice was issued proposing recovery of central excise duty of Rs.1,37,560/- and imposition of penalty. The Adjudicating Authority passed an order on 22.0.2004 and imposed penalty of Rs.10,000/- on the respondent and another Rs.10,000/- on Vijainder Mehta, whereas the demand of central excise duty of Rs.1,37,560/- was confirmed and penalty of the equivalent amount was imposed under Section 11AC o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ror in ROM filed by the Department?   (iii) Whether the Tribunal is justified in passing two self contradictory Final Orders on the same set of appeals filed by the Department?   (iv) Whether penalty under Section 11AC of the Central Excise Act, 1944 can be imposed lesser than the amount of duty evaded, especially when the respondents had been indulging in clandestine removal of go....