COMMISSIONER OF C. EX. Vs. CESTAT

JUDGEMENT

(1.) The Tribunal, while allowing the appeal filed by the assessee, dismissed filed by the Revenue and aggrieved against the said order [2007 (213) E.L.T. 81 (Tribunal)], the appellant/Revenue is before this Court by filing the present appeals. Vide order dated 1-8-2008, this Court, while admitting the appeals, framed the following substantial question of law for consideration:--

(2.) Against the said order, both the assessee and the Revenue filed appeal before the Tribunal. While appeal was filed by the assessee against confirmation of demand and penalty, the Revenue preferred appeal against that portion of the order by which for one of the period, penalty was dropped. The Tribunal, on considering the facts, taking note of the permission granted by the jurisdictional Assistant Commissioner, came to hold that the requirement of law has been complied with and in Para 3 of the order held that the procedure prescribed has been followed and held that the removal of processed fabrics by the assessee without payment of duty was in order. The Tribunal primarily went on the interpretation of the word "procured" as set out in Notification No. 43/2001-C.E. (N.T.) : , dated 26-6-2001 and allowed the appeal in favour of the assessee against which the present appeals are filed by the appellant/Revenue.

(3.) Heard the learned standing counsel appearing for the appellant/Revenue and the learned counsel appearing for the 2nd respondent/assessee and perused the materials available on record.