2019 (11) TMI 414

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....Tajender K. Joshi, Advocate For The Respondent : Mr.Jagmohan Bansal, Advocate ORDER Jaswant Singh, J. Revenue has filed the instant appeal under Section 35G of the Central Excise Act, 1944 (for short the Act) assailing the order dated 24.10.2018 (A-3) passed by CESTAT whereby appeal filed by respondent-Company was allowed and Order-in-Original dated 22.3.2017 passed by the Adjudicating....

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.... and therefore could not be cross examined, be relied upon by the Revenue especially when the statement corroborates the documentary evidence in the form of GR/Bilties recovered from Punjab ICC barrier that no vehicle had ever been booked by Truck Union of Samana in the name of KCKL and that owners of DST had got printed bilty books in the name of Truck Union of Samana and were using the same for ....

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....ale? vi) Whether the Tribunal is correct in holding that even if the charge of clandestine removal has to be found correct and the clearances on invoices of KCKL are considered to be that of DST, then also clearances of DST remains below the threshold limit of SSI exemption when the fact is that if the clearances made by DST under bills of KCKL are added to the recorded sale of DST then (....

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....n. On the basis of intelligence premises of the respondent Company were searched on 26.7.2001. On the basis of checking and investigation, besides duty demand, penalty of Rs. 80, 23, 000/- was imposed by the Adjudicating Authority. Aggrieved against the same, respondent Company filed appeal before CESTAT. The CESTAT vide order dated 19.2.2015 set aside the order passed by the Adjudicating Authorit....