2009 (4) TMI 203

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.... M.M. Kumar, J.]. - The instant appeal filed under Section 35G of the Central Excise Act, 1944 is directed against order dated June 20, 2008 (Annexure A-3) passed by the Customs, Excise and Service Tax Appellate (Tribunal), New Delhi (for brevity the 'Tribunal') concluding that there is no evidence to suggest intention to evade payment of duty by the dealer-respondent. It has further been held tha....

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.... unit covered under Notification No. 5/99. It is in the background of the aforesaid facts that the Tribunal has concluded that to infer intention to evade duty would not be warranted once the dealer-respondent has disclosed the existence of their second unit at Kapurthala albeit without disclosing the details and value of clearance of products covered under Notification No. 5/99. 2. Having hear....