2010 (1) TMI 474

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..... ng to prove allegation. Substantial question of law not arises. Amount sought to be recovered too meager. No merit in appeal. - 4 of 2006 - - - Dated:- 18-1-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. Shri Gurpreet Singh, Sr. Standing Counsel, for the Appellant. Shri Akshay Bhan, Advocate, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Revenue has f .....

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..... o pay excise duty as well as penalty on the same for their removal without payment of duty. The Tribunal has given the following finding : "There is also no evidence to prove any clandestine removal of the goods by the appellants. There could not be even otherwise any removal of the goods on 1-6-98, as the removal of the goods could take place only with the prior permission from the officers. Un .....

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