Law: Central Excise Act, (I of 1944)

Section: 36

(Central Excise Act (I of 1944)]......S 36-C---Appeal before Tribunal---Reply submitted by appellant before. Additional Collector (Adjudication) in response to show-cause notice issued to him, had shown that request was made by appellant for summary adjudication---No explanation was furnished to detailed show-cause notice and it was stated that appellants were very sorry as they were doing business for the first time and mistakes 'were committed due to lack of proper knowledge and that they would not repeat the mistake---Tribunal, in circumstances, dismissed appeal with observation that appeal filed before Tribunal was an exercise in futility, just to gain time and to wriggle out from admission made before adjudicating officer---Proposed questions did not arise out of order of Tribunal and observations made by Tribunal were not open to any exception. ORDER Through this appeal under section 36C of the Central Excise Act, 1944, the appellant has proposed the following questions of law: "(1) Whether the Hon'ble Tribunal erred in coming to conclusion that the acceptance of mistake by the appellant during the course of proceedings before the Additional Collector of Adjudication amounts to admission of wilful evasion of Central Excise Duty? (2) Whether the condition precedent for any penal action against appellant including the imposing of penalty is the wilful evasion of Central Excise Duty? (3) Whether the appellant on the facts and circumstances of the case on record has made any wilful evasion of Central Excise Duty? (4) Whether the department has…

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