9911796707
TMI Blog1987 (5) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... J)]. - This appeal and connected appeal Excise A.No. 1138 of 80-D were heard together earlier and under order dated 15-7-1986 [1986 (26) E.L.T. 947] it had been held that Appeal No. 1138/80-D was to be dismissed but that the present appeal (1059/80-D) be posted for hearing on merits with reference to the part dealing with confiscation and levy of penalty. It was in pursuance of the said direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the said order was not legal, proper and correct issued notice dated 21-8-1980 under Section 36(2) of the Central Excises and Salt Act. It is the proceedings so initiated that, on transfer, was numbered as Excise Appeal No. 1059 of 80-D of this Tribunal. As earlier mentioned under order dated 15-7-1986 the said show cause notice has been directed to be discharged so far as the liability for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not even been alleged in the proceeding before the lower authorities, he further contended that in any event on the facts and in the circumstances of this case the imposition of penalty or order for confiscation would be totally unjustified. As pointed out by him the respondents had addressed - the Supdt. placing before him all facts on 5-4-1973 and had received reply dated 16-5-1973 confirming th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d imposition of penalty was not justified. 5. In view of the above facts which are not controverted we hold that the order for confiscation and imposition of penalty was not justified. We therefore further hold that no grounds have been established to interfere with the order of the Appellate Collector. This appeal is accordingly dismissed and notice dated 21-8-1980 is discharged. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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