2015 (1) TMI 797

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....y the order of the Central Excise & Service Tax Appellate Tribunal ("the Tribunal" for short) dated 3-9-2012 proposing following substantial question of law for our consideration :- "Whether the Tribunal was legal and correct in upholding the Order-in-Appeal issued in violation of the prescribed procedure by solely relying upon the purported signature of the departmental officers, whereas they ....

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....0 of the Central Excise Rules, 2002. The adjudicating authority confirmed the demand along with interest and penalty on the ground that the consignee recipient had not informed Superintendent in-charge with regard to such receipt of goods and the original copy of the warehousing certificate also was not adduced. It was also of the opinion that the goods were diverted to some other place with a sol....

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....ficer in-charge of the export oriented units had also signed of having received the same from the consignee at Calcutta, the Tribunal did not entertain the appeal of the Department. Therefore, present appeal raising aforementioned substantial question of law. 6. We find that the Tribunal concluded on the basis of the material that was made available to it. It also rightly pointed out that ....