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TMI Blog2019 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ow prescribed threshold limit and as such prayer for withdrawal of the appeal. Application dismissed as withdrawn. - CEA 62/2019 (O&M) - - - Dated:- 22-10-2019 - Justice Jaswant Singh And Justice Lalit Batra, JJ. For The Appellant : Mr. Tajender K. Joshi, Advocate For The Respondent : Mr. Anurag Sharma, Advocate for Mr. Jagmohan Bansal,Advocate ORDER Jaswant Singh, J. Revenue has filed the instant appeal under Section 35G of the Central Excise Act, 1944 (for short the Act) assailing the order dated 25.10.2018 (A-3) passed by CESTAT whereby appeal filed by respondent-Company was allowed and Order-in-Original dated 22.3.2017 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iating charge of clandestine clearance by DST is not met when it failed to return any findings on several such parameters produced by the Revenue including (a) seizure of excess stock in factory of DST, (b) recovery of loose slips evidencing clandestine clearances from factory of DST and admission of same by the Director of DST in his statement dated 26.7.2001, (c ) manipulation of sale of goods worth ₹ 3, 78, 55, 379/- out of total ₹ 3, 94, 89, 896/- which were exported out of Punjab (96% of total export) by KCKL and (d) no receipt of any payments in bank account of KCKL for such sale? vi) Whether the Tribunal is correct in holding that even if the charge of clandestine removal has to be found correct and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter back to the Adjudicating Authority, which again confirmed the demand and penalties vide Order dated 22.3.2017. Respondent Company in second round of litigation challenged the said order dated 22.3.2017 of the Adjudicating Authority before CESTAT. The CESTAT vide Final order dated 24.10.2018 set aside the Order-in-Original dated 22.3.2017 and allowed the appeal with consequential relief. Hence the present appeal. The appeal is pending hearing. In the meanwhile CM 21277-CII/2019 has been filed seeking permission to withdraw the appeal. It is averred in the application that Central Board of Indirect Taxes and Customs has issued instruction dated 22.8.2019 and revised the monetary limits for filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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