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TMI Blog2010 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal and upheld the original order passed by the jurisdictional competent authority. Held that- such adjudication be made in presence of fraud, collusion or any willful misstatement or suppression of facts. Show Cause Notice presently not whisper anything regarding fraud, misrepresentation etc. No good ground made by revenue. Appeal dismissed. - 22 of 2007 - - - Dated:- 28-5-2010 - N.K. Patil and B.V. Nagarathna, JJ. REPRESENTED BY: Shri Y. Han Prasad, Advocate, for the Appellant. Shri K.S. Ravi Shankar, Advocate, for the Respondent. [Judgment per: N.K. Patil, J.]. - The instant appeal is directed against the order impugned dated 18-8-2006 passed by the CESTAT, Bangalore, in Appeal No. Excise/1141/2003. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion before the Appellate Tribunal who in turn after hearing both sides and on considering the relevant material on record, taking into consideration, the decision rendered by this court in the case of CCE Mangalore v. Shree Krishna Pipes Indus tries Ltd. [2004 (165) E.L.T. 508] allowed the appeal and set aside the order of penalty was by its order dated 18-8-2006. Assailing the correctness of the order impugned passed by the Tribunal vide Annexure-D, the instant appeal is preferred. 4. Learned counsel appearing for the revenue, at the outset submitted, that the respondent-assessee has suppressed the fact to evade tax and this aspect of the matter has neither been looked into nor appreciated by the Tribunal and proceeded to pass the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e levied against an assessee if there is an adjudication under sub-section (2) of Section 11A and such adjudication can be made by the Revenue only if excise duty has not been levied or has been short levied or short paid or erroneously refunded by reason of fraud, collusion or any willful statement or suppression of facts or contravention of any of the provisions of the Act. It is significant to note that the show-cause notice, in this case has been issued on 16-3-2001. It does not whisper anything regarding fraud, misrepresentation etc. Therefore, we find no force in the submission made by the learned counsel for the appellant. 8. Having regard to the facts and circumstances of the case, we do not find any good ground made out by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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