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2000 (3) TMI 140
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....hana Wadhwa, Member (J)]. - Vide his order dated 1-9-1992, the Commissioner of Customs and Central Excise, Shillong confirmed the demand of duty of Rs. 1,93,302.45 and also imposed personal penalty of Rs. 50,000.00 by rejecting the appellant's request for remission of duty on the shortage of tea in terms of Rule 147 read with Rule 225 of the Central Excise Rules, 1944. The appeal against the above....
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....ing into account the entire facts and circumstances of the case, their Lordships referred the first question in favour of the appellant. Inasmuch as the first question was answered in affirmative in favour of the appellant, their Lordships observed that there was no reason to answer the second question. 3. The appellant has approached the Tribunal for setting aside the impugned order by followi....