TaxTMI 
TaxTMI 
2012 (11) TMI 958
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....Appellant. [Judgment per : D.V. Shylendra Kumar, J.]. - These appeals under Section 35G of the Central Excise Act, 1944 [for short 'the Act'] are directed against the order dated 3-2-2011 passed by the Customs, Excise & Service Tax Appellate Tribunal [for short "Tribunal"], South Zonal Bench at Bangalore. 2. The Tribunal has set aside the adjudication order passed by the Commissioner....
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....tlement Commission did not find application of the assessee, a fit matter for settlement before the Commission and therefore had rejected the application. 6. It is thereafter the adjudicating authority had issued show cause notice and passed order-in-original using the admission made by the assessee before the Tribunal relating to the illegal removal of the dutiable goods resulting in evasio....
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....examine such materials sought to be placed by the assessee before the Tribunal and to pass orders afresh, the present appeals by the revenue. 8. Submission of Sri. Jeevan Neeralgi, learned senior standing counsel for the Central Government appearing for the Revenue is that it is well settled in law in terms of Section 32L of the Act that material placed before the Settlement Commission and a....
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....either on the quality of the material sought to be placed by the assessee before the Tribunal by way of additional evidence or that it should necessarily be admitted and examined etc., but having regard to the nature of the claim and material sought to be placed, thought it proper that it should be examined by the adjudicating authority rather than the Tribunal and therefore has set aside the orde....