- (1.) Heard Sri Parv Agrawal, learned Counsel for the department and Sri Nishant Mishra along with Sri Diptiman Singh, learned Counsel for the respondent-assessee.
(2.) This is an appeal filed by the department under Section 35-G of the Central Excise Act, 1944 against an order passed by the Tribunal dated 28.02.2014. The following questions of law are sought to be answered by this Court:- "1. Whether the Tribunal has erred in setting aside the demand, interest and penalty without giving a categorical and conclusive finding on the veracity of the basis of arriving at suppressed production ? 2. Whether in view of the judgement cited hereinabove the Tribunal has erred in absolving the authority and instead placing the burden on the department and thus has wrongly reversed the order of the adjudicating authority affirmed by the appellate Commissioner ? 3. Whether on the facts and in the circumstances the Hon'ble CESTAT is liable to be quashed ?"
(3.) The facts in brief are that the assessee M/s Auto Gallon Industries Pvt. Ltd, (hereinafter referred to as the 'party') is engaged in the manufacture of Permanent D.C. Starter Motor, falling under sub-heading no.8511.00 of the First Schedule of the Central Excise Tariff Act, 1985 for two wheeled and three-wheeled motor vehicles manufactured by M/s Bajaj Auto Ltd.;