2018 (9) TMI 644

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....avi i/b. PDS Legal, for the Respondent. P.C: This Appeal under Section 35G of the Central Excise Act, 1944 challenges the order dated 28th May, 2014 of the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). The impugned order is a common order, which allowed the Respondent-Assessee's appeal and dismissed the Revenue's Appeal from the order dated 13th August, 2004 passed b....

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....ise Rules, 1944 (the Rules). 4. Both the Revenue as well as Respondent filed an Appeal to the Tribunal. The Respondent's grievance was that no penalty is imposable when the Assessments are provisional while the Revenue's grievance was that the order of the Commissioner did not confiscate the land and building under Rule 173Q of the Rules as proposed in the show cause notice. 5. The impug....

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.... and machinery would arise. 6. Mr. Bangur, learned Counsel in support of the Appeal submits that the Revenue does not dispute proposition that no penalty is imposable, if the Assessments are provisional. However, it is the case of the Revenue that the Assessment were not provisional and the impugned order of the Tribunal was not justified in holding that the during the relevant period, Assessment....