2015 (10) TMI 685

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..... e interest of justice if the impugned order of the Tribunal is set aside in its entirety and the proceedings are restored back to the file of the Tribunal for consideration afresh. - Impugned order is set aside - matter remanded back - Appeal disposed of. - Central Excise Appeal No. 162 of 2014 - - - Dated:- 1-9-2014 - Dr. Dhananjaya Yeshwant Chandrachud and Dilip Gupta, JJ. ORDER The .....

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..... y the Department so as to show the truck numbers, etc. used for weighing the materials. Further, the weight of one billet was taken as 132 kgs by the Department, whereas the same was 122 kgs. The said fact was mentioned by the appellants in the letter dated 7-2-2005, only after 3 days of visit of the officers and such fact could have been verified by the Department. My attention was also drawn to .....

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..... ds were not entered in their records with any intention to remove the same clandestinely. As such, I find no justification for confiscation of the goods or imposition of penalty. The same is accordingly set aside. At the hearing of the appeal, learned counsel appearing on behalf of the Revenue and the learned counsel appearing for the Assessee state that it would be in the interest of justice .....

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