2012 (1) TMI 314

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....Oral)]. - Challenging the common order of the Customs, Central Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ["CESTAT" for short] dated 24th August, 2010 [2014 (311) E.L.T. 674 (Tribunal)], the present appeal is preferred by the Revenue, proposing the following substantial questions of law for our consideration :- "(A) Whether in absence of direct evidence, the assessee can....

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....ment? (D) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in setting aside order imposing penalty of ₹ 1,00,000/- on the respondent under Rule 209A of the Central Excise Rules, 1944 read with Rule 26 of the Central Excise Rules, 2002?" 2. Heard learned Sr. Counsel Mr. R.J Oza and with his assistance, examined the papers. 3.&emsp....

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....l and levying of penalty of ₹ 1,00,000/- in the order-in-original which was confirmed by the order of the Commissioner (Appeals). 5. When challenged before the Tribunal, by its common order dated 24th August, 2010, deleted the said amount for not having found any material, much less substantive and cogent evidence establishing the alleged link of clandestine removal. 6. It was al....