TMI Blog1995 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... or Rs. 9,45,356/- being the differential central excise duty, short paid, with reference to Notification No. 178/88. He also imposed a penalty of Rupees one lakh. As against the said order, the petitioner has preferred an appeal to the first respondent and also filed an application for waiver of pre-deposit. The first respondent has considered the matter and holds that, prime facie, the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f years later. In other words, it is not as if that the petitioner was removing goods clandestinely, and this aspect of the case has not been noticed by the first respondent. I am of the opinion that the Tribunal will take note of only those points which are argued, and in any event, the fact that the goods had been removed under a classification list will not prevent the 2nd respondent from issui ..... X X X X Extracts X X X X X X X X Extracts X X X X
|