2022 (8) TMI 61

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..... uty demanded from the respondent is Rs.55,06,320.00. If that be the case, the revenue cannot pursue the appeal on the ground of low tax effect. For such reason, the appeal stands disposed of on the ground of low tax effect. Appeal disposed off. - CEXA/15/2022 IA NO. GA/1/2022; GA/2/2022 - - - Dated:- 28-7-2022 - THE HON BLE JUSTICE T.S. SIVAGNANAM And THE HON BLE JUSTICE BIVAS PATTANAYAK .....

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..... delay is allowed. CEXA/15/2022 This appeal by the revenue filed under Section 35C of the Central Excise Act, 1944 is directed against the order dated 17th December, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (Tribunal) in order No. FO/77107/2018. The revenue has raised the following substantial questions of law for consideration : .....

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..... assessee have not issued invoices against the said goods and have neither reflected such shortages in the monthly return in Form ER-1 nor submitted any information to that effect to the concerned range officer with the intent to evade payment of Central excise duty by suppressing such material fact before the department attracting 1st proviso to Section 11A of the said Act? iii) Whether the .....

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