2011 (1) TMI 622

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....eing aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri I. Ahmed, the learned SDR. Nobody is present on behalf of the respondent. As per facts on record, the respondents are engaged in manufacture of crimped/ texturised yarn falling under Chapter 54 of Central Excise Tariff Act, 1985.   2. The respondent s factory was visited ....

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....ng confirmation of Excise duty of Rs.3,11,043/- along with confirmation of interest and imposition of penalties. The said show cause notice culminated into an order passed by original adjudicating authority confirming demands and interest and imposing penalties on various persons. On appeal against above order, the Commissioner (Appeals) set aside the same on the ground that the entries in the sai....

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....o hold the assessee guilty of clandestine removal. He, accordingly, set aside the impugned order and allowed the appeal.   The said order of Commissioner (Appeals) is impugned before Tribunal.   4. On going through the grounds of appeal, I find that Revenue has only contested the findings of Commissioner (Appeals) relating to statement of authorized person. It stand contended that ....