2002 (4) TMI 857

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..... In this Revenue appeal the Revenue is challenging the Commissioner s Order-in-Appeal No. 53/2001, dated 26-3-2001 by which the Commissioner has held that the Revenue has not raised demands in the show cause notice with regard to confiscation of goods. He has also noted that the only evidence for clandestine removal relied by the Revenue is pertaining to the statement furnished to the bank aut .....

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..... emands. He has also pointed out that the assessee had remitted the amount of Rs. 79,421/- vide TR6 challan dated 21-7-98 and therefore a show cause notice was issued to the appellant for proposal to imposition of penalty under Rule 173Q. 3. Ld. Counsel submits that the amounts were deposited under threat and it was not a case of admission of the demands. He contends that demands cannot be confir .....

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..... tice before the demands are confirmed and it is well settled position of law in the case of CCE v. Kosan Metal Products. The Commissioner s finding that without issue of show cause notice demands confirmed by Order-in-Original are not sustainable and it is supported by Apex Court s judgment rendered in the case of CCE v. Kosan Metal Products. However, in the noted judgments the Tribunal and the Ho .....

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