2007 (11) TMI 481 - AT - Central Excise

Summary

Issues: Lack of evidence in the impugned order to support the demand confirmation, penalty imposition, and interest charging.

The judgment by the Appellate Tribunal CESTAT, Kolkata, involved a case where the impugned order was found to be deficient in providing substantial evidence to support the demand confirmation of Rs. 24,09,797/-, penalty imposition, and interest charging. The order was criticized for being superficial and failing to disclose the basis for the decisions made. The Appellants, engaged in manufacturing food products under the brand name "National's," argued that the allegations against them regarding another company using the same brand name lacked substantiation. The Show Cause Notice did not present concrete evidence to support the claims made, and the order by the Adjudicating Authority was deemed short and lacking in evidentiary support. The Tribunal noted the absence of evidence regarding the alleged use of the term "National" in the Appellants' advertisements. Consequently, the Tribunal set aside the impugned order, stating that it could not be sustained due to the lack of evidence provided. The appeal was allowed, emphasizing the importance of evidence and substantiation in such cases. The judgment highlighted the necessity for thorough examination and substantiation of allegations before confirming demands, imposing penalties, and charging interest in similar cases.