2017 (9) TMI 1184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K.S.Ramasamy For the Respondent : Mr.Rajasekar CGSC JUDGMENT ( Order of the Court was delivered by S. Manikumar, J. ) Civil Miscellaneous Appeal is filed against the Final Order No.246 of 2006 dated 03.04.2006 on the file of the CESTAT, Chennai, on the following substantial questions of law. "(a) Whether the Tribunal is right in exercising the non-existent element of discretion under Rule 96 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r of Central Excise, Chennai-II Vs. Arun Vyapar Udyog Limited, reported in 2017 (345) ELT 331 Madras, wherein a Hon'ble Division Bench of this Court, to which one of us is a party [Hon'ble Mr. Justice S.Manikumar], held as follows: "10. Two issues are involved in the present appeals. One relates to penalty. The Tribunal, while directing the Commissioner to fix the ACP, has set aside the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to fail. 11. Insofar as the contentions raised in CMA No.2856 of 2005, perusal of the common order of the Tribunal shows that all the contentions raised have been dealt with in details, and answered accordingly. We do not find that the orders impugned before us, require any interference. All the substantial questions of law raised in the appeals are answered against the revenue." 3. Going throu....