COMMISSIONER OF CENTRAL EXCISE Vs. NAVIN C. TOLIA

JUDGEMENT

(1.) THIS Tax appeal has been preferred by the Revenue challenging the order dated 1.4.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad ["Tribunal" for short], whereby the Tribunal has allowed the appeal of the assessee. While admitting the appeal, this Court framed the following substantial questions of law:

(2.) WE have heard Mr. Kalpesh N. Shastri, learned counsel appearing on behalf of the appellant. Though served, none appears on behalf of the respondent.

(3.) FROM the reasons given by the Tribunal, it is clear that Shri Navin Tolia [Chairman] had no knowledge about the removal of goods without payment of excise duty nor is there any evidence contrary to it on record and, therefore, if excise duty was not leviable, penalty could not be leviable. The Tribunal has approved the reasons given by the learned counsel for the assessee that the transactions were done by Mr. Kamlesh Mehta and Shri Sharad N. Vadalia, one of the directors of the assessee company only and Mr. Navin Tolia was nowhere involved in the transaction nor had he any knowledge about the same. We, therefore, do not find any error in the order of the Tribunal. The appeal is dismissed. The questions are, therefore, answered in favour of the respondent -assessee and against the Revenue.