TaxTMI 
TaxTMI 
2008 (7) TMI 376
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....etter of broker demanding commission for 'Sauda' (agreement to sell) booked by him can be admitted under Section 36A of the Act and other provisions of law, as evidence to substantiate the allegation of clandestine removal of the goods when no acceptance was given or goods delivered against the said 'Sauda'? (iii) Whether Hon. Tribunal can pass order under Section 35C of the Act, avoiding giving reasons for the questions of fact and law raised in the memorandum of cross-objection reversing/annulling the order of Hon. Commissioner (A)? Can this order be called speaking order and allowed to sustain under the provisions of Section 35C of the Act? (iv) Whether Hon. Tribunal can pass order under Section 35C of the Act, after lapse of substanti....
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....l was delivered? (iv) Whether Hon. Tribunal can avoid comments on the important legal points taken in the order-in-appeal by Hon. Commissioner (Appeals) and reversing his decision without any reasons? Can this order be called speaking order and allowed to sustain under the provisions of law? (v) Whether Hon. Tribunal can pass order after lapse of substantial time of about five to six months under the provisions of law and in accordance with principle of natural justice? (vi) Whether Hon. Tribunal can entertain appeal against the order, which is already implemented and accepted by the department achieving finality before passing the order? (vii) Whether Hon. Tribunal can pass order without appreciating total facts of the case by ignoring....
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....were also recorded. Subsequently in connection with the irregularities disclosed during the search, show cause notice came to be issued. The adjudicating authority held that the charges levelled in the show cause notice against the appellant stood proved. 5. The appellant assessee carried the matter in appeal before the Commissioner (Appeals), who vide order dated 4-6-2002 allowed the appeal and set aside the order of the adjudicating authority. The Revenue went in appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, at Ahmedabad, (the Tribunal) who vide the impugned order dated 18-3-2005 [2005 (185) E.L.T. 410 (T)] allowed the appeal. Being aggrieved, the appellant preferred an appeal before this Court b....
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....ibunal made in the appeal filed against the order of the Commissioner (Appeals) as well as the order dated 5-6-2007 passed by the Tribunal on the application for rectification of mistake. Insofar as the order dated 18-3-2005 is concerned, this is the second round of litigation, as earlier, the appellant had withdrawn the appeal preferred against the said order. Hence, insofar as the challenge to the said order is concerned, the same is required to be rejected on this ground alone. Insofar as the second order dated 5-6-2007 rejecting the ROM Application is concerned, the Tribunal has recorded that there is no error apparent. Hence, the said order is based on facts and challenge to the same also cannot be upheld. 8. Even if the case is exami....
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....the Department to prove its case to the hilt. Incriminating documents, statements recorded and other evidence of shortage of raw materials amply establish that there is clandestine removal in this case." 9. As can be seen from the findings recorded by the Tribunal, the Tribunal was of the opinion that the incriminating documents found in the premises of the appellant, the statements recorded and the evidence of shortage of material clearly establish that there is clandestine removal of excisable goods. The Tribunal has not accepted the interpretation put forth by the appellant assessee as regards the word 'Sauda'. The Tribunal has, accordingly, after appreciating the evidence on record held in favour of the Revenue. 10. Insofar as the imp....