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TMI Blog2019 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods for the purpose of assessment of duty, in our view the appeals filed in this Court will not be maintainable. The present appeal is disposed of with liberty to the appellant to file an appeal under Section 35L of the Central Excise Act, 1944 before Hon'ble the Supreme Court. - CEA 27/2019 (O&M) - - - Dated:- 4-10-2019 - Justice Jaswant Singh And Justice Lalit Batra, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Central Excise Duty by resorting to undervaluation and clandestine removal of goods, search was conducted at its business premises as well as head office and a private office. During search records were resumed. Scrutiny of the resumed records revealed receipt of excess payment when compared to invoices during the period 2002- 03, 2003-04 and 2004-05. Calculation charts of differential duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed upon the Directors and Accountant of the respondent-company. Aggrieved against the same respondent filed an appeal before CESTAT which remanded the matter before the Adjudicating Authority. In compliance, Adjudicating Authority in denovo proceedings vide order dated 11.03.2013 ( A-3 ) confirmed the demand of ₹ 3, 65, 16, 786/-. The penalties also remained unchanged. The respondent c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders passed in the said cases were recalled by this Hon'ble Court pursuant to Review Applications preferred by the department? 4. Whether the impugned order passed by the learned Tribunal is justified and in accordance with law. Heard learned Counsel for the appellant. At the very outset, learned Counsel for the appellant concedes that the issues raised in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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