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TMI Blog2010 (6) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... why it is sought by revenue. Held that- in the light of the decision of CCE, Delhi -II v. B. E. Office Automation Products Pot. Ltd., review should be in accordance with the procedure known to law. - E/991/2008-SM(BR) - 601/2010-SM(BR)(PB), - Dated:- 1-6-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY: <?xml:namespace prefix = st2 /> Shri I. Baig, SDR, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k of excisable goods by the visiting Central Excise officers on the date of their visit, the penalty under Section 11-AC of Central Excise Act, 1944 was not leviable upon the assessees since it could not be proved by the department on the basis of corroborative evidences that the shortage detected by the Central Excise officers was due to clandestine removal made by the party. Such a view of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid order in appeal before the CESTAT. Accordingly, the said committee directs the Joint Commissioner (Review), Central Excise, Commissionerate, Kanpur to file an appeal before the CESTAT on the Committee's behalf against the said order in appeal in terms of the said sub-section 2 of Section 35-B of the Central Excise Act, 1944." 1 2. Record produced by the learned DR today revealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct matter of serious criticism by various forums. Hon'ble High Court of Punjab Haryana had occasion to notice lapses of Revenue in series of cases for which Revenue was warned to protect public interest. Following the judgment of the Hon'ble High Court in the case of CCE, Delhi -II v. B. E. Office Automation Products Pot. Ltd. reported in 2010 (249) E.L.T. 24 (P H), it may be stated that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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