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TMI Blog2015 (3) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... 17.8.2011, tax appeal below ₹ 10 lakh is not maintainable and this instruction also applies to the pending appeal. Following the aforesaid decision of the Division Bench, we dismiss these tax appeals as not maintainable - Decided against Revenue. - TAX APPEAL NO. 1647 of 2008 with TAX APPEAL NO. 1648 of 2008 - - - Dated:- 21-1-2015 - MR. VIJAY MANOHAR SAHAI AND MR.JUSTICE R.P.DHOLARIA, JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le CESTAT was justified in allowing the Appeal of the respondent by exercising the discretion in favour of the respondent though the respondent had committed fraud by deliberate and conscious act to defraud the legitimate revenue of the appellant ? (iv)Whether, in the facts and circumstances of the case, Shri P.J.Varghese can be considered to have not dealt with the goods which he knew or had r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been paid, I, therefore, order appropriation of the said amount towards the aforesaid amount of duty so confirmed. I further direct that M/s Gray Cast Foundry works shall pay interest at appropriate rates under Section 11AB of the Central Excise Act, 1944 on the aforesaid amount of ₹ 6,31,091/- from due date till its final payment at the prescribed rate. (ii) I Impose penalty of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sabirbhai Mohammadali Vasaya : ₹ 2,00,000/- (Rupees two lakhs only) The CESTAT has allowed the appeal and set aside the penalty against the asseessee. The order of the CESTAT is challenged by the Revenue in these tax appeals. 4. A Division Bench of this Court in the case of COMMISSIONER OF CENTRAL EXCISE CUSTOMS V. STOVEC INDUSTRIES LTD., reported in 2014(33) STR 124 (Guj) hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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