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TMI Blog2019 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... licable to pending appeal. It is further averred that office of Commissioner of Central Goods and Service Tax, Mohali has sent instruction to the effect that personal penalty involved in the appeal being ₹ 80, 23, 000/- is below prescribed threshold limit and as such prayer for withdrawal of the appeal. Appeal dismissed as withdrawn. - CEA 76/2019 (O&M) - - - Dated:- 20-10-2019 - Justice Jaswant Singh And Justice Lalit Batra, JJ. For The Appellant : Mr. Tajender K. Joshi, Advocate For The Respondent : Mr.Jagmohan Bansal, Advocate ORDER Jaswant Singh, J. Revenue has filed the instant appeal under Section 35G of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods in their own vehicles? v) Whether the Tribunal is correct in holding that the criteria I parameters laid down in its own decision in case of Arya Fibres Pvt.Ltd. for substantiating 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 rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating Authority. Aggrieved against the same, respondent Company filed appeal before CESTAT. The CESTAT vide order dated 19.2.2015 set aside the order passed by the Adjudicating Authority and remanded the 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 21232-CII/2019 has been filed seeking permission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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