2010 (9) TMI 1209

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..... Excise and Service Tax Appellate Tribunal (the Tribunal), proposing the following four questions stated to be substantial questions of law for the determination by this Court : A. Whether, in the facts and circumstances of the present case, the Hon ble Tribunal was justified in holding that confiscation of the goods under Section 111(m) and imposition of penalty under Section 112(a) of the Cu .....

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..... of the case, was otherwise though the expert s opinion was in favour of the appellant-Department? D. Whether, in the facts and circumstances of the case, the Hon ble Tribunal is justified in passing the impugned judgment and order, without assigning proper reasons and without coming to specific finding as to how the order-in-original passed by the Commissioner of Customs, Kandla dated 4-2-2004 .....

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..... . Being aggrieved, the respondent preferred appeal before the Tribunal which came to be allowed by the impugned order. The Tribunal held that the respondent was permitted to import used old and damaged transformers, which was nothing but transformer scrap, that it was not the case of the Revenue that new transformers or transformers in usable condition were imported by the respondent. That no dema .....

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