2012 (6) TMI 638

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..... le or scooter is inconceivable - as no offender be allowed to retain undue benefit made at the cost of public first appellate order is reversed and the adjudication order is restored and all the five appeals are allowed in favour of Revenue - in favour of revenue. - Central Excise appeal No. 1999-2003 of 2008 - - - Dated:- 9-4-2012 - Shri D.N. Panda, J. Present for the Appellant : Shri Sa .....

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..... 3. The authority investigated and found that vehicles in question were motor cycle and scooter. In one case appearing in table at page 2 of show cause notice dated 9.3.2006 indicates that there was no registration number called BG-13B-9491. The goods in question claimed to have been transported were depicted at page 1 of the said show cause notice. The quantities appearing in column 3 of the t .....

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..... n offender to retain undue benefit made at the cost of public. Therefore, first appellate order is reversed and the adjudication order is restored and all the five appeals are allowed in favour of Revenue. 6. Learned CDR is requested to send a copy of this order to the jurisdictional Commissioner expeditiously to safeguard the interest of Revenue in respect of the matter pending before the adj .....

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