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TMI Blog2011 (3) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... f imposition of penalty? - Held that:- When specific grounds are made attacking the order of the Commissioner, it goes without saying that the final fact finding body like CESTAT, ought to have considered the various grounds with materials available and pass orders on the plea taken by the assessee with the materials facts - the order passed by the Tribunal in no manner help to find out the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the Tribunal is right in rejecting the appeal based on the admission of the Managing Director of the Company alone without going into the merits of the case ? And 2. Whether the Tribunal erred in not taking into account the amount reversed/paid before issue of show cause notice for the purpose of imposition of penalty? 3. As rightly pointed out by the learned counsel for the appellant he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the final fact finding body like Customs, Excise and Service Tax Appellant Tribunal, ought to have considered the various grounds with materials available and pass orders on the plea taken by the assessee with the materials facts. 5. We do not find that the order passed by the Tribunal in any manner help us to find out the reasons which persuaded the Tribunal to uphold the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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