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TMI Blog2018 (11) TMI 1680X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the order of the Commissioner, insofar as it relates to the duty, which was dropped, because the files were opened with unauthenticated software. Though the assessee also filed an appeal as against the order demanding duty to the tune of ₹ 1.30 Crores of penalty and etc., they withdrew the appeal. The entire matter revolves on factual matrix and the adjudicating authority merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on appeal against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (for brevity the Tribunal ), South Zonal Bench, Chennai, dated 26-2-2018, in Final Order No. 40535 of 2018, raising the following substantial questions of law :- (i) Whether on the facts and circumstances of the case, the Tribunal is right in law in dismissing the Revenue s appeal as not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e presence of Ms. Ponnalagu? 3. We have perused the order passed by the Tribunal, more particularly, the order remanding the matter for fresh adjudication before the Commissioner of Central Excise, Trichy. In the said order, the Tribunal has pointed out that with regard to usage of unauthenticated software for opening the floppies, it was held that such files, which were opened with unau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as against the order demanding duty to the tune of ₹ 1.30 Crores of penalty and etc., they withdrew the appeal. 4. Thus, we find that the entire matter revolves on factual matrix and the adjudicating authority merely followed the remand order passed by the Tribunal. Thus, we find there is no error in the order passed by the Tribunal, nor any substantial question of law, much less a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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