9911796707
TMI Blog2015 (9) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... emoved from the factory on the pretext of demonstration and repair purpose but had been ultimately disposed off in the DTA. The Tribunal has further recorded that although the counsel for assessee submitted that the goods cleared in DTA were manufactured from the indebtedness material but such statement could not be substantiated - finding recorded by the Tribunal could not be successfully assaile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Service Tax Appellate Tribunal, New Delhi [2004 (170) E.L.T. 16 (Tri.-Del.)] whereunder the appeal filed by the assessee being Appeal No. C/A Nos. 94-95/03-B has been partly allowed. While affirming the demand of duty, it has reduced the penalty on the company to ₹ 60,000/- under the Central Excise Act and ₹ 50,000/- under the Customs Act. So far as the penalty levied upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice issued by the Deputy Commissioner, Customs, dated 3-6-2002 and could not file reply to the show cause notice on account of the fact that the appellant did not receive any notice. (iii) Whether the Tribunal was correct in recording the finding that the applicant avoided the service of notice especially when the Tribunal did not record any finding that its address was not changed nor it r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but had been ultimately disposed off in the DTA. The Tribunal has further recorded that although the counsel for assessee submitted that the goods cleared in DTA were manufactured from the indebtedness material but such statement could not be substantiated. In the present appeal the said finding recorded by the Tribunal could not be successfully assailed the only plea raised is that the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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