2018 (8) TMI 1003

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....mber (Technical) For the appellant: Shri J.C. Patel (Advocate) For the respondent: Sh. G. Jha, Supdt. (AR) ORDER Per: Ramesh Nair These appeals are directed against order in appeal no. 230-232/2008(AHD-I)CE/ID/COMMR(A) dated 31/12/2008. The Revenue filed the appeal seeking enhancement of penalty under section 11AC which was reduced by the Commissioner (A) from equal amount to 25 per....

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...., 2002. Being aggrieved by the order in appeal, the assessee filed the appeal before the Commissioner (A) who upheld the order in original passed by the adjudicating authority in respect of confirmation of duty and appropriation of paid duty and also maintained the reduction of penalties imposed upon the assessee. Being aggrieved by the order in appeal, assessee as well as the Revenue filed the ap....

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.... statements for computation of quantum of fabric is incorrect. The show cause notice has computed the quantum of stantered fabric 11,12,820 L meters based on the delivery slips. However, in the statement the Power of Attorney holder of Shrinathji Textiles has accepted to have sent only 5 lakhs meters and has declined to accept the rest of quantity. Thus, the confirmation of demand in respect of 11....

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.... the submission made by both the sides and perused the records. We find that the appellant first time raised the issue regarding examination of the witnesses whose statements were relied upon by the adjudicating authority. Since this issue has not been considered at all by any of the lower authorities, the matter needs to be sent back on this aspect to the adjudicating authority on the issue wheth....