ASHOK KUMAR,J. - (1.) This appeal arise from a decision of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) dated 30.08.2007. The appeal has been filed by the assessee. Following questions of law have been framed by the assessee which are quoted here-in-below:- "(1) Whether the Hon'ble Tribunal was justified in rejecting the appeal without considering the contention of the appellants? (2) Whether the Hon'ble Tribunal was justified in deducting the quantity of cement from the alleged quantity of surreptitious removal on which duty has already been paid by the appellants accepting removal without payment of duty? (3) Whether the Hon'ble Tribunal was justified in imposing penalty more than the duty evaded?"
(2.) In the present case the Tribunal confirmed the decision of the Commissioner Central Excise, Allahabad.
(3.) The brief facts of the case are that the assessee company is engaged in manufacture of cement falling under Chapter 25 of the Central Excise Tarrif Act, 1985 and was registered for the same with the Central Excise Department.;