9911796707
TMI Blog2025 (1) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... id the amount due under the Scheme and produced the certificate of payment. The Commissioner (Appeals) therefore was justified in dismissing the appeal preferred by the appellant on the ground that appellant is not entitled to challenge the order dated 28.10.1997. Despite several opportunities the appellant did not even appear before the Tribunal. The Appellate Tribunal by assigning valid and cogent reasons had affirmed the order passed by the Commissioner (Appeals). The orders impugned in this appeal do not suffer from any infirmity. Conclusion - The order passed by the Commissioner (Appeals) does not suffer from any infirmity, as the appellant itself had opted for settlement under the Scheme and the amount was paid accordingly. Appeal dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. On verification of the statutory records maintained up to 30.05.1996, it was found that one three wheeler diesel auto pickup van bearing Challan No. SA/0715/96 fitted with Greeves Engine No. FB 75807 was manufactured and ready for dispatch. However, the entry in respect of the aforesaid vehicle was not made in R.G.1 Register with an intention to remove the same without payment of duty. The Officers thereupon seized the said vehicle which was valued at Rs.68,000/-. On further verification of the invoices and other statutory records, it was found that the appellant has cleared different types of autos, trolleys bearing chassis No. 676 to 714 (total 39 Nos.) valued at Rs.17,86,000/- without payment of duty and without making entry in the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Commissioner thereupon accepted the application made by the appellant under the Scheme and issued a certificate dated 04.01.1999 towards full and final settlement of arrears of tax under the Scheme. 7. The appeal preferred by the appellant was dismissed by the Commissioner of Customs Central Excise (Appeals) by an order dated 27.01.2005 inter alia on the ground that the appellant itself had availed of the benefit of the Scheme. 8. The aforesaid order was challenged in an appeal before the Tribunal. The Tribunal by an order dated 19.02.2007 has inter alia noted that despite notice issued on several occasions to the appellant, the appellant did not appear before it. The Tribunal inter alia held that the order passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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