- (1.) A show cause notice dated 05th April 1995 was issued to the assessee alleging, inter alia, that it has cleared certain goods without following the prescribed procedures and without payment of central excise duty. Thus, the assessee was asked to show cause as to why an amount of duty of Rs. 22,24,958.60 be not demanded. In addition, penalties were also sought to be imposed.
(2.) The Commissioner, vide order in original No. C.Ex.16/96 dated 11th March 1996 confirmed an amount of duty of Rs. 14,16,910/- as against Rs. 22,24,958.60 and imposed certain penalties.
(3.) The Customs, Excise and Gold (Control) Appellate Tribunal (for short, the Tribunal ) set aside the order of the Commissioner.;