CCE Vs. GULAB INDUSTRIES (P.) LTD.

JUDGEMENT

(1.) HEARD the learned DR for the appellant and learned Advocate for the respondent.

(2.) THIS appeal arises from order dated 30.12.2004 passed by the Commissioner (Appeals) whereby the appeal filed by the Department against the order of the adjudicating authority for failure on the part of the adjudicating authority to impose penalty, has been dismissed while the appeal filed by the assessee against the order of the adjudicating authority confirming the demand has been allowed. The net result of the impugned order is that the proceedings which were sought to be initiated against the respondents on allegation of clandestine removal of the goods with the intention to evade duty has been quashed.

(3.) LEARNED DR while assailing the impugned order submitted that even assuming that copies were not made available to the respondents before the disposal of the matter, the Commissioner (Appeals) could not have quashed the proceedings and could have given proper opportunity to the Department to furnish the copies of documents and for that purpose could have remanded the matter. According to learned DR the department has very goods case on merits and, therefore, opportunity should be given to the department in the interest of revenue.