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2019 (7) TMI 682

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..... THAT:- At the time of hearing,learned counsel for the appellant admits that in view of instructions dated 11.7.2018 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below ₹ 50,00,000/-. Appeal dismissed as withdrawn. - CEA 48/2018 (O&M) - - .....

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..... This order shall dispose of three* Central Excise Appeals, as detailed below in the footnote of this order, as identical facts are involved therein. However, facts are being noticed from CEA 48/2018. Revenue is in appeal against the order dated 13.12.2017 (A-3) passed by Customs,Excise and Service Tax Appellate Tribunal,Chandigarh Bench whereby appeal filed by the Reven .....

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..... ing Commissioner, vide Order-in-Original dated 25.6.2009 (A-2) confirmed the demand of ₹ 36,51,240/- from the assessee as Excise Duty and interest under Section 11-AB of the Central Excise Act,1944 and vacated rest of the demand. It also imposed penalty of ₹ 5 lacs and ₹ 2 lacs on Subir Goyal and Sanjeev Goyal-partners respectively of assessee firm. Aggrieved against the said ord .....

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..... clandestine removal of goods? ( C) Whether the Ld. Tribunal committed a grave error in ignoring evidence (admission of the partner) and therefore the impugned order dated 13.12.2017 is perverse, arbitrary and illegal and is liable to be set aside? ( D)Whether the Ld.Tribunal committeed an error in relying upon the order passed in the case o .....

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