2018 (3) TMI 1122

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....r, Jt. Commr. (A.R.) for Appellant Shri Prakash Shah, Advocate for respondent Per:   Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present  appeal. 2. After hearing the Ld. AR duly represented by Shri Ajay Kumar and Ld. Advocate Shri Prakash Shah appearing for the respondent. We find that the assessee M/s. Weikfield....

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....f Rs. 1 lakh for redeeming the land, building etc., which was ordered to be confiscated by him.  The appeal against the said order was rejected by Commissioner (Appeals), thus the necessitating  filing of appeal before Tribunal.   The CESTAT vide final order dt. 1.4.2005 remanded the matter to the original adjudicating authority.  Apart from the merits of the case, the Tri....

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....nsignment Agents and break-up quantity, value  thereof in the said RT-12 returns. The details relating to total quantity and value of the clearances have been shown separately in column no.5 of the return.  As such, I find that the appellant has not suppressed information. (c) I further observe that as required under Ministry's Circular NO. 249/83/96-CX dt. 11.10.1996 in Para 3.....

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....nd is to be reworked for six months, alongwith the penalty, if any, to be imposed after hearing.  The order impugned is required to be set aside and matter remanded in above terms. 4. Thereafter, vide the present impugned order, Commissioner (Appeals) extended the benefit of limitation to the assessee and confirmed the demand only for the period of six months.  He also dropped the pe....