2018 (1) TMI 488

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....t-CBEC : Mr. Puneet Pali, Advocate for Mr. Amit Goyal, Sr. Standing Counsel AJAY KUMAR MITTAL, J. (Oral) 1. The appellant-Revenue has challenged the order dated 28.10.2016 (Annexure A-4) passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh, (for short, 'CESTAT') in Appeal No.E-60095/2016-(SM), whereby the appeal filed by the Revenue was dismissed in view of the ....

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....urt Rs.25,00,000/-' The Adjudicating Authority vide order dated 31.08.2015 confirmed the demand for recovery of Rs. 6,16,724/- and ordered recovery of the same under Section 142 of the Customs Act, 1962 (in short, 'the 1962 Act'). Besides, penalty of Rs. 1,00,000/- was also imposed under Section 117 of the 1962 Act. The Commissioner (Appeals) vide order dated 18.05.2016 (Annexure....

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....rmations which were considered by the Board and are being clarified as below:- Issues Clarification 1. Whether duty involved mentioned in the Instruction dated 20.10.2010 refers to duty outstanding to be collected or the total duty demanded for deciding the threshold limit prescribed therein. In a case where a part of the duty demanded is not disputed and is paid and the outstanding du....

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....nternal audit objection cases also or whether they would be limited to cases of revenue audit alone. The intention was to apply the exclusion clause mentioned at Para 6(c) only to disputes arising out of revenue audit objections accepted by the Department. It has now been decided to delete the said exclusion clause (refer para 3 of this Instruction). Therefore, in all cases of audit objections ....