2012 (11) TMI 433

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..... ness of the finding or then its impact, in so far as the imposition of penalty or its quantum is concerned - order passed by the CESTAT [2011 (1) TMI 736 - CESTAT, MUMBAI] quashed and set aside - Appeal is thus partly allowed - 23 of 2011 - - - Dated:- 24-11-2011 - B.P. Dharmadhikari and A.P. Bhangale, JJ. REPRESENTED BY : Ms. Akshada Thakre with Shri S.V Purohit, Counsels, for the Appella .....

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..... nd that Authority has decided the appeal on 10-11-2009 and rejected it. However, the finding of absence of intention or its impact has not been gone into. A further appeal under Section 86 of the Finance Act to Custom Excise and Service Tax Appellate Tribunal (CESTAT) has then been decided on 25-1-2011 [2011 (22) S.T.R. 445 (Tribunal)]. Though this aspect was pointed out, the CESTAT has only reduc .....

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..... inal has specifically found that the intention of evasion was not present in the matter. Whether this finding is right or wrong on facts and its relevance in penalty proceedings could have been looked into by the Commissioner Appeals, and thereafter by the CESTAT in further appeal. There is no effort by both these Authorities to consider the correctness of the finding or then its impact, in so far .....

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