2013 (12) TMI 1283 - AT - Central Excise

Demand of duty - Held that - orders have been passed by the original authority and the lower appellate authority subsequent to the order of remand by the Tribunal, which was not challenged by the department. The lower appellate authority has confirmed the order of the original authority in regard to the demand of duty, interest and penalty. The order of review passed by the Committee of two Commissioners nowhere points out to what extent duty demand confirmed by the original authority is wrong nor any basis has been provided for questioning the demand amount confirmed by the original authority. As such, I find no material in the review order requiring interference with the order passed by the lower appellate authority - Decided in favour of Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the department's appeal as the review order did not provide any basis for questioning the duty demand confirmed by the original authority. The lower appellate authority's decision on duty, interest, and penalty was upheld.