2014 (9) TMI 476

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....ndent. JUDGMENT This Civil Miscellaneous Appeal has been directed against the order passed in Appeal No. B/1187/2001 by the Commissioner (Appeals), Tiruchirappalli and in Final Order No. 1108/2008 by the Customs, Excise and Service Tax Appallate Tribunal, South Zonal Bench, Chennai [2009 (235) E.L.T. 478 (Tribunal)]. 2. The appellant herein has issued a notice of demand whereby direc....

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....; Whether the CESTAT is right in upholding the Commissioner (Appeals) view and ruling that there is no suppression of facts with intention to evade duty, when 'mens rea' is evident from the two contradictory declaration filed by the manufacturer for the same financial year? (b)     Whether the CESTAT is right in extending the SSI benefits to the unit totally against the lang....

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....me has been confirmed in order-in-original, but the Commissioner as well as Appellate Tribunal have erroneously found against the appellant and therefore the orders passed by the Commissioner as well as Appellate Tribunal are liable to be set aside. 5. The learned counsel appearing for the respondent has contended that in the final order it has been clearly stated that though the responden....

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....against this condition of the notification, the respondent had paid excess amount than what it was required to pay. Therefore we find that there was no short levy of duty in respect of clearances from the Salvarpatti unit of the respondent. The notification does not lay down that in cases where an assessee opted to pay tariff rate in respect of one unit, the same shall be applicable also for clear....