2004 (8) TMI 113

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inst an order, dated 8-1-2004, passed by CESTAT (for short called Tribunal). 2.It may be taken note of at the outset, that appellant who was respondent in appeal out of which this appeal arises was ex parte before the Tribunal. In other words, the appellant despite service of the appeal remained ex parte and did not participate in the proceedings before the Tribunal. It is only when the impugned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r determined the duty. It was set aside by Commissioner of Appeal. By impugned order, the Tribunal set aside the order of Commissioner of Appeal and restored that of assessing officer, giving rise to filing of this appeal by an assessee. 5.Heard Shri G.M. Chafekar, learned senior counsel with Shri Vivek Phadke, learned counsel for appellant. 6.Submission of learned counsel for the appellant wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ame. In other words, since there was no possible reply to shortage detected and hence, appellant fairly admitted the shortage and offered to pay the duty on the shortage so noticed. 7.The retracting of admission at a later stage was an after thought having no basis for it. It was only with a view to avoid and linger on the proceedings. The appellant in reply to show cause failed to substantiate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X