2018 (11) TMI 1680

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.... Shri G. Natarajan for S. Jaikumar, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - Heard Mrs. R. Hemalatha, Learned Senior Standing Counsel for the appellant/Revenue; and Mr. G. Natarajan, Learned Counsel accepting notice on behalf of the respondent/assessee. 2. The Revenue is on appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal ....

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....bsp; Whether on the facts and circumstances of the case, the Tribunal is right in law to dismiss the Revenue's appeal when the printouts of which were taken after the same were first opened after seizure with the password supplied by Shri S.P.M. Anandan and in his presence and the files which were found on opening in the presence of Ms. Ponnalagu?" 3. We have perused the order passed by the ....

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.... Tribunal. The Tribunal after taking into consideration the order passed by the Commissioner while remanding the matter, confirmed the order of the Commissioner, insofar as it relates to the duty, which was dropped, because the files were opened with unauthenticated software. Though the assessee also filed an appeal as against the order demanding duty to the tune of Rs. 1.30 Crores of penalty and ....