2025 (9) TMI 994

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....A/52165-52166/2018-EX(DB) dated 24/05/2018 (Annexure A/1) by which the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred as the "Tribunal") has allowed the appeals filed by the respondents herein. 2. The instant appeal was admitted for hearing on 02/07/2019 by formulating the following substantial questions of law :- "(i) Whether the CESTAT is correct in holding that case against the Respondents cannot be sustained since the proceedings against M/s Devi Industries (Devi Iron & Power (P) Ltd.) stands already set aside by the tribunal, without going into the merits as discussed in the Order-in-Original No. RPR/ EXCUS /000/COM/081/2017 dated 14.12.2017 ? (ii) Whether the CESTAT is legally correct in ho....

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....ein after referred to as the Adjudicating Authority) having his office at Central Excise Building, A/B Block, 1st Floor Tikrapara, Raipur within 30 days of the receipt of this notice as to why; (a) Central Excise duty, amounting to Rs. 12,12,73,187/- (Rupees Twelve Crores, Twelve Lakhs, Seventy Three Thousands One Hundred and Eighty Seven only) inclusive of Education Cess and Secondary & Higher Education cess, leviable on clandestine clearance of 31187.310 MTs of rolled products, valued at Rs. 71,15,77,434/- as detailed in RUD-27 to this show cause notice, should not be demanded and recovered from them under proviso to sub-section (1) of Section-11A of the Central Excise Act, 1944. (b) Interest at the appropriate rate, on ....

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....ied out against the appellant/respondent by the department other than the statement recorded against V.P. Goswami, Senior Manager, Sales and since the entire proceedings against M/s Devi Industries stands set aside, the case made against the appellant cannot be sustained only on the basis of confessional statement of Shri Goswami and the Tribunal further held that no tangible evidence has been gathered by the department for proving clandestine removal against which this appeal has been preferred by the appellant. 4. Mr. Maneesh Sharma, learned counsel for the appellant, would submit that against the order dated 20/04/2018 passed by the Tribunal in the case of M/s Devi Iron and Power Pvt. Ltd., the appellant herein preferred Tax Case No. ....

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....rder dated 20/04/2018 (Annexure A/1) is hereby set aside and the substantial questions of law are answered in favour of the appellant and against the respondent Firm. Matter is remitted to the Tribunal for considering the appeal afresh on merits and to decide it in accordance with law after hearing the parties and considering the material available on record within a period of three months from the date of receipt of a copy of this order. It is made clear that this Court has not expressed any opinion on the merits of the matter." 8. Thus, since the order passed by the Tribunal in favour of M/s Devi Iron and Power Pvt. Ltd. has already been set aside by this Court as noticed herein-above and since the impugned order is based on order pass....