2014 (1) TMI 1668

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..... om excise duty under Notification 13/81-Cus., dated 9-2-1981. The Tribunal allowed the appeal of the Assessee on the ground that there is no allegation of violation of conditions of the notification. - Neither the notification has been produced before us nor it has been pointed out that which condition of the notification has been violated. - Decided against Revenue.
Yatindra Singh and Manindra .....

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..... owever, the adjudicating officer confirmed the notice and passed an order dated 24-9-2003 confiscating the stock and a penalty of ₹ 2,00,000/- was imposed upon the Assessee. 6. Aggrieved by the aforesaid order, the Assessee filed an appeal. It was dismissed by the Commissioner (Appeals) on 22-6-2004, so far as the question of confiscation was concerned. However, penalty of ₹ 2,00 .....

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..... ed 9-2-1981. The Tribunal allowed the appeal of the Assessee on the ground that there is no allegation of violation of conditions of the notification. 11. Neither the above notification has been produced before us nor it has been pointed out that which condition of the notification has been violated. 12. Considering the above aspect, the order of the Tribunal cannot be said to be illeg .....

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