Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Aristotle Education Alliance Pvt. Ltd on 27 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No . 27195-27201 / 2013 Appeal(s) Involved: C/136/2009-SM, C/137/2009-SM, C/138/2009-SM, C/139/2009-SM, C/140/2009-SM, C/154/2009-SM, C/154A/2009-SM [Arising out of Orders-in-Appeal No. 24/08, 26/08, 27/08, 30/08, 31/08 dated 31/10/2008 & 61/08 dated 21/11/2008 passed by Commissioner of Central Excise & Service Tax (Appeals), Hyderabad] Commissioner of Central Excise, Customs and Service Tax - HYDERABAD-II L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, ANDHRA PRADESH-500004 Appellant(s) Versus ARISTOTLE EDUCATION ALLIANCE PVT. LTD. M.NO.8-2-627, ROAD NO.11, BANJARA HILLS, HYDERABAD Respondent(s)
Appearance:
Mr. Ganesh Haavanur, A.R. For the Appellant None For the Respondent PASTER R.JOHN FRANCIS, GRACE TABERNACLE CHURCH, 6-193/1, RAMARAO NAGAR, BORABANDA, HYDERABAD Respondent(s) Appearance:
Mr. Rajesh Kumar, C.A. For the Appellant Mr. Ganesh Haavanur, A.R. For the Respondent SARIN KATTA, B3, MANJEERA LUXURY HOUSING HUDA ENCLAVE, JOURNALIST COLONY, JUBILEE HILLS HYDERABAD Respondent(s) Appearance:
Mr. Ganesh Haavanur, A.R. For the Appellant None For the Respondent INFOTECH ENTERPRISES LTD (UNIT 5) 4TH & 5TH FLOOR, KALYANI HITECH COMPLEX, D.NO.13-1-61/64, MAIN ROAD, KAKINADA Respondent(s) Appearance:
Mr. Ganesh Haavanur, A.R. For the Appellant None For the Respondent M/s Tundra Semiconductors (India)Pvt. Ltd. 403A, b & 404A, B, 4th Floor, Aditya Trade Centre, Ameerpet, Hyderabad Respondent(s) Appearance:
Mr. Ganesh Haavanur, A.R. For the Appellant None For the Respondent P R Janardhan Reddy 1-10-1/15, Upstairs, Street No. 6, Ashok Nagar HYDERABAD AP Respondent(s) Appearance:
Mr. Ganesh Haavanur, A.R. For the Appellant None For the Respondent CORAM:
HONBLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 27/12/2013 Date of Decision: 27/12/2013 In all the appeals, the issue involved is common, therefore all the appeals are taken up together and a common order is being passed. In all these appeals, revenue is disputing the penalty of Rs. 2,000/- imposed on the respondent as against the minimum penalty of Rs. 5,000/- prescribed under Section 112 of the Customs Act 1962. The ground is that the respondents had imported goods without possessing Importer-Exporter Code (IEC). It is the contention of the Revenue that penalty should have been imposed under Section 112 and goods are liable for confiscation under Section 111(d) of the Customs Act 1962.
2. On going through the records, nowhere in the records, Order-in-Original and Order-in-Appeal it could be found as to what was the value of the goods and what were the goods imported. In such a situation and also in the absence of quantum of duty, penalty under Section 112 cannot be arrived at. In these facts and circumstances, the dispute raised by Revenue on penalty of Rs. 2000/- imposed on the appellant cannot be resolved in the absence of vital information. Therefore I do not find anything wrong in the orders-in-Appeal under challenge and accordingly, I do not see any reason to interfere with the same. Accordingly, the appeals are rejected.
(Order dictated and pronounced in open court) [B.S.V. MURTHY] TECHNICAL MEMBER pnr...
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