KRITI INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE, INDORE

JUDGEMENT

(1.) THE Dy. Commissioner of Central Excise, Indore had passed the following order against the appellant -assessee : -

(2.) I have examined the records and heard both sides.

(3.) IT appears from the record that the appellants have no grievance that they were not personally heard by the Commissioner (Appeals) before passing the impugned order. It further appears that the Commissioner (Appeals) has noted the KVSS settlement of the matter and found the appeal to be infructuous. It is thus obvious that the issue relating to the redemption fine imposed in respect of the vehicle was not pressed before that authority. I further observe that, in the ground of appeal, the appellants have clearly stated that the impugned show -cause notice was settled under the KVSS. If the show -cause notice was settled in its entirety under the KVSS, nothing survives to be decided in this appeal.