C.E.A No. 7 of 2008 ::1:: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.E.A No. 7 of 2008 Date of decision : September 05, 2008 M/S Asian Alloys Ltd ...... Appellant. through Mr.Akshay Bhan, Advocate v. The Customs, Excise and Service Tax Appellate Tribunal New Delhi & another ...... Respondents through Mr.Kamal Sehgal, Advocate CORAM : HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY TEWARI *** 1. Whether Reporters of Local Newspapers may be allowed to see the judgment ? 2. To be referred to the Reporters or not ? 3. Whether the judgment should be reported in the Digest ? *** AJAY TEWARI, J The present appeal filed under Section 35G of the Central Excise Act, 1944 proposes the following questions of law :- “ i) Whether in the facts and circumstances of the present case the action of the authorities below to impose the penalty under Rule 209A of the Central Excise Rule without fulfilling the basic ingredients, is legally sustainable in the eyes of law ? ii) Whether in the facts and circumstances of the present case the action of the learned below authorities to levy the duty and impose the penalty without any C.E.A No. 7 of 2008 ::2:: giving any opportunity of hearing is legally sustainable in the eyes of law ? The appellant had set up a 100% export oriented unit and was engaged in the manufacturing of hosiery knitted fabric and knitted garments. It was found that the unit had suppressed the fact relating to clandestine removal and job work with an intention to evade payment of central excise duty and contravened the provisions of exemption notifications as well as of the exemption policy read with the provisions of letter of permission, legal undertaking and B-17 Bond executed with the department. In view of proven factual matrix, the proposed questions being pure questions of evidence and facts do not arise in this appeal. Consequently, the present appeal is dismissed with no order as to costs. ( AJAY TEWARI ) JUDGE ( ADARSH KUMAR GOEL ) JUDGE September 05, 2008 'kk'