Custom, Excise & Service Tax Tribunal
M/S. Godrej Foods Ltd vs Cce, Bhopal on 12 December, 2013
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No. 2, R.K. Puram, New Delhi-110 066 COURT II Central Excise appeal No. 3061/2005-Ex[DB] [Arising out of Order-in-Appeal No. 594/CE/BPL/2004 passed by the Commissioner (Appeals), Central Excise & Customs, Bhopal] Date of hearing/decision:12th December, 2013 M/s. Godrej Foods Ltd., Appellant Versus CCE, Bhopal Respondent
Present for the Assessee: Clerk of Advocate Present for the Revenue : Ms. Shweta Bector, A.R. Coram: Honble Shri D.N. Panda, Judicial Member;
Honble Shri Manmohan Singh, Technical Member FINAL ORDER NO.58607/2013_ Per D.N. Panda:
Although there is adjournment application, appeal being related to 2005 and the issues is in narrow compass, with the assistance of Revenue, appeal is decided in the paragraphs hereinafter.
2. Learned Commissioner (Appeals) in para 23 of his order allowed the benefit under sub-para (ii) thereof. Only limited extent indicted in sub-para (iii) could not be verified by him for which he remanded the matter to the verifying officer for necessary action. While making limited remand, he came to the conclusion in sub-para (iv) that penalty of Rs. 50,000/- is imposable.
3. The order above passed by learned Commissioner (Appeals) may give rise to two inferences. First is that upon verification, if no intention of evasion is found, penalty may not be leviable. Secondly, if penalty is leviable, there should not be premature decision on the quantum of leviability before learned verifying officer reaches to a conclusion because prescribing a limit for penalty shall influence the mind of Adjudicating Authority. This is not the duty of the Appellate Authority to influence Adjudicating Authority to act according to his whim. Therefore, it is not proper to decide the matter by Tribunal which is at a premature stage prior to verification by verifying officer and reaching to conclusion.
4. In view of the above, we make a limited remand for determination as to whether of penalty is leviable upon carrying out direction of learned Commissioner (Appeals) to make verification and, if so, what should be the quantum thereof.
5. Needless to say that the appellant is entitled to the course of natural justice to defend on verification aspect as well as leviability of penalty, if any, both on facts and law.
6. In the result, appeal is remanded to the learned Adjudicating Authority on the aforesaid limited issue.
(Dictated and pronounced in the Open Court.)
(MANMOHAN SINGH) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
RK
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E/3061/2005-Ex[DB]