2009 (1) TMI 103

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....s preferred this Appeal against the order dated 30-11-2007, made by the Customs, Excise & Service Tax Tribunal, West Zonal Bench, at Ahmedabad ("The Tribunal" for short)in Appeal No.C/199/07, whereby the Tribunal has directed that the application for refund of duty filed by the respondent be disposed of, by proposing the following questions: "(1) Whether in the facts and circumstances of the ca....

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....ation of goods from the premises of the respondent and raised a demand of duty, amounting to Rs.3,09,690/-. Penalty of equal amount was also imposed. On appeal by the respondent-assessee, the Commissioner (Appeals), by order dated 21-04-2004 set aside the demand of duty and penalty. However, the order of confiscation of goods and imposition of redemption fine was kept intact. The order dated 21-04....

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....Learned counsel for the appellant has taken the Court through the contents of the show-cause notice and other material on record, as well as the order of the Tribunal, setting aside the confiscation of goods, and has strenuously urged that the appellant has a very good case on merits and, therefore, the Tribunal has fallen into error in directing that the application for claim of refund of duty fi....