2015 (9) TMI 348

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..... l for the respondent. The writ petition has been filed against the order 14-5-2004 passed by Customs 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 Rs. 60,000/- under the Ce .....

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..... the Tribunal was justified in not considering the fact that the appellant did not receive any intimation regarding the show cause notice 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 fi .....

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..... ra Randhwa, Manager Export and Import of the company to the effect that the goods had been removed 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 cou .....

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