2009 (2) TMI 220

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.... Court by filing the instant appeal under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act') by challenging order dated 27-2-2008, passed by the Custom, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for brevity, 'the Tribunal'). 2. The basic requirement for attracting the provisions of Section 11AC of the Act is that there has to be intention to evade t....

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....by the Tribunal in the case of CCE v. S.K. Sacks Pvt. Ltd. - 2008 (226) E.L.T. 38 (P&H) (CEA No. 154 of 2006, decided on 22-1-2008) and the judgment in the case of CCE v. Machino Montel (P) Ltd., 2004 (168) E.L.T. 466 (Tri. - LB) = 2004 (62) RLT 709 rendered by this Court (sic) have been overruled [2006 (202) E.L.T. 398 (P & H) = 2006 (4) S.T.R. 177 (P & H)]. In the aforesaid judgments the questio....