2011 (9) TMI 676

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....handramauli Kr. Prasad, JJ. S/Shri R.P. Bhatt, Sr. Advocate, Arijit Pd., Ms. Sunita Rani Singh, Ms. Shalini Kr. and B. Krishna Prasad, Advocates, for the Appellant. S/Shri Paras Kuhad, Sr. Advocate, Alok Yadav, Krishna Mohan Menon, M.P. Devanath, Hemant Sharma, Jitin Chaturvedi, Ms. Indu Sharma, Rajesh Kumar, and Mrs. Sheela Goel, Advocates, for the Respondent. [Order]. - Civil Appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spection, the appellant had issued a show cause notice dated 26th February, 1998, inter alia, charging that the respondent herein had deliberately and intentionally evaded the payment of central excise duty by mis-declaring the product TPT-12 under Sub-Heading 1101.00 chargeable to nil rate of duty instead of declaring the same under Chapter Sub-Heading 1301.10 chargeable to 8% Adv. Central excise....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd also set aside the orders passed by the appellate authority. 8. The revenue, being aggrieved by the orders passed by the CESTAT, has filed this Appeal. 9. Since we intend to remand the matter to the CESTAT for a fresh adjudication, we do not intend to notice the submissions made by the learned counsel of both sides. 10. We have perused the orders passed by the CESTAT. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the last finding authority on the question of fact. Therefore, the matter requires to be remanded to the CESTAT' for a fresh determination of the issue which it had raised for its consideration. 14. Accordingly, the Appeal is disposed of. The order passed by the CESTAT dated 30-10-2003 is set aside. The matter is remanded back to the CESTAT for consideration of the issue that was raised ....