2012 (1) TMI 314

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....R [Order per : Sonia Gokani, J. (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 absenc....

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....e at the hearing of the appeal and giving finding thereon in the impugned judgment? (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 Rs. 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.&e....

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....t respondent-assessee liable of holding its nexus with M/s. Chetna Zarda for such clandestine removal and levying of penalty of Rs. 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 substa....

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.... order, though has been challenged by the Revenue by way of the present tax appeal, there is nothing pointed out to assail such an order of the Tribunal. As can be also further noted, there is no whisper as far as the present assessee-respondent is concerned in the evidence which were discussed by the Tribunal. Again, as can be noted from the orders of the adjudicating authorities, the role attrib....