Custom, Excise & Service Tax Tribunal
M/S Oil & Natural Gas Corporation Ltd vs Commissioner Of Customs (Exp. ... on 7 September, 2009
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI Application No. C/S/995/08 in Appeal No. C/667/08 (Arising out Order-in-Original No. 37/2008/CAC/CC/KAP dated 13.3.08 passed by the Commissioner of Customs (Export Promotion), Mumbai For approval and signature: Honble Mr. P.G. Chacko, Member (Judicial) Honble Mr. A.K. Srivastava, Member (Technical) ====================================================
1. Whether Press Reporters may be allowed to see No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy Seen of the Order?
4. Whether Order is to be circulated to the Departmental Yes authorities?
M/s Oil & Natural Gas Corporation Ltd. Appellant Vs. Commissioner of Customs (Exp. Promotion), Mumbai Respondent Appearance:
Shri Manoj Sanklecha, Advocate for the appellant Shri T. Tiju, SDR for the respondent CORAM:
Honble Mr. P.G. Chacko, Member (Judicial) Honble Mr. A.K. Srivastava , Member (Technical) Date of hearing : 7.9.2009 Date of decision : 7.9.2009 O R D E R No:..
Per: Shri P.G. Chacko, Member (Judicial) The appellant has produced clearance from the Committee on Disputes.
2. After examining the records and hearing both sides, we note that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal.
3. The appeal is against a redemption fine of Rs.25 lakhs and penalty of Rs.25 lakhs imposed on the appellant. The lower authority also imposed a penalty on M/s Ganesh Anhydride Ltd. and demanded from them duty of over Rs.1 crore. The appeal filed by M/s Ganesh Anhydride Ltd. was finally disposed of by way of remand vide order no. A/557/08-CSTB-CIII dated 23.9.2008. After hearing both sides, we find that the penal liability, if any, of the present appellant, will depend upon the penalty, if any, on M/s Ganesh Anhydride Ltd. and therefore this case also needs to be remanded. Accordingly, we allow this appeal by way of remand directing the Commissioner to decide afresh on the issues relating to fine and penalty on M/s Oil & Natural Gas Corporation Ltd.
(Dictated in Court) (A.K. Srivastava) (P.G. Chacko) Member (Technical) Member (Judicial) SR ??
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