2018 (3) TMI 911

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....ember (Technical) Shri Pradeep Kumar Dubey (Supdt) AR, for Appellant(s) Shri Atul Gupta (Advocate) & Shri Harishikesh (Advocate), for Respondent(s) Per: Anil G. Shakkarwar Present appeals are directed against Order-in-Appeal No.59-60-CE/GZB/05 dated 09.05.2005 passed by Commissioner (Appeals) Central Excise and Customs, Ghaziabad. Appeals are filed by Revenue. Since both the appeals ar....

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....Appeals) decided the appeal through Order-in-Appeal dated 12.04.2004 wherein the Commissioner (Appeals) has held that the allegations in the show cause notice were not sustainable. Therefore, the demand of duty and penalty were not sustainable and also personal penalty on the other appellant was not sustainable. Therefore, he allowed the appeals. Aggrieved by the said order, Revenue preferred appe....

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....s not mentioned in the statutory record and that the said quantity of goods involved Central Excise Duty of Rs. 5,28,738/- and held that the demand raised on the basis of register maintained by gate keeper is not sustainable. The demand of duty and penalty on account of said issue involving demand of Central Excise duty of Rs. 5,28,738/- was held to be unsustainable by Learned Commissioner (Appeal....