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TMI Blog2015 (12) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 5.3.2014 (Annexure A-4) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claiming the following substantial question of law:- '"Whether the Hon'ble Tribunal is justified in rejecting the appeal of the Department without discussing the arguments put forth and the relevant provisions of law regarding maintenance of records? 4. The facts, in short, necessary for adjudication of the instant appeal as narrated therein are that M/s Moonlight Auto (P) Ltd. manufacturer of auto components was visited by the Central Excise Headquarte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Rule 25 of the Rules on the company. Besides penalty of Rs. 20,65,497/- was imposed under Rule 26 of the 2002 Rules on Shri Ghansham Bassi-respondent director of the company. Feeling aggrieved, the company and the respondent-director filed appeals before the Commissioner (Appeals) who vide order dated 12.9.2007 (Annexure A-3) allowed the appeals and set aside the order of the adjudicating authority. Being dissatisfied, the revenue filed appeals before the Tribunal. The Tribunal vide order dated 5.3.2014 (Annexure A-4) dismissed the appeals filed by the revenue. Hence, the present appeals. 5. We have heard learned counsel for the parties. 6. Learned counsel for the revenue submitted that the Tribunal has wrongly rejected the appeals of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal had only recorded that the Commissioner (Appeals) had passed a detailed order by taking into consideration various precedent decisions of the Tribunal as also the provisions of Section 36B of the Act and also found that there was no evidence of clandestine removal. The charges of clandestine activities and removal of goods thereof are required to be adjudicated on the basis of appreciating factual matrix by giving sufficient and cogent reasons. A perusal of the order of the Tribunal more particularly para 8 thereof shows that no legally justified reasons have been recorded for rejecting the appeals of the revenue. The Tribunal being final fact finding authority was required to deal with all aspects of facts and law before recording i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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