2011 (1) TMI 989

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ocument and came to the conclusion that demand is sustainable only in some cases whereas demand is not sustainable in other cases. He has also discussed each case law referred to by the department. Therefore no infirmity in the order passed by the Commissioner (Appeals) with regard to confirmation of demand of duty amount. Since the Commissioner (Appeals) has upheld duty demand on account of c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d upon by the department as well as 9 decisions in support of the contentions of the department for clandestine removal and the Commissioner (Appeals) has not given his findings on the above documents and case laws. The case was remanded back to the Commissioner (Appeals) for fresh decision with a direction that Commissioner (Appeals) is required to give findings thereon and pass fresh speaking or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entral Excise vs. Machino Montell 2004 (168) ELT 466 he has set aside the penalty and interest imposed on the party by original adjudicating authority. 4. On hearing the learned JDR I find that the case was remanded back to the Commissioner (Appeals) with a specific direction to go through the documents and 9 decisions in support of the contention of the Revenue. The Commissioner (Appeals) has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X