2004 (8) TMI 113

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....eal filed by an assessee under Section 35-G of Central Excise Act against an order, dated 8-1-2004, passed by CESTAT (for short called Tribunal). 2.It may be taken note of at the outset, that appellant who was respondent in appeal out of which this appeal arises was ex parte before the Tribunal. In other words, the appellant despite service of the appeal remained ex parte and did not participat....

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....ause was issued. Appellant then denied the evasion. The assessing officer determined the duty. It was set aside by Commissioner of Appeal. By impugned order, the Tribunal set aside the order of Commissioner of Appeal and restored that of assessing officer, giving rise to filing of this appeal by an assessee. 5.Heard Shri G.M. Chafekar, learned senior counsel with Shri Vivek Phadke, learned coun....

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....ortage, they had no answer to shortage found and hence, had to admit the same. In other words, since there was no possible reply to shortage detected and hence, appellant fairly admitted the shortage and offered to pay the duty on the shortage so noticed. 7.The retracting of admission at a later stage was an after thought having no basis for it. It was only with a view to avoid and linger on th....