Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S Natraj Textile Processors (P) Ltd on 17 August, 2016
IN THE CUSTOMS, EXCISE AND SERVECE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT NO. I APPEAL NO. E/3853 & 3854/05-Mum (Arising out of Order-in-Appeal No. PII/BKS/322-323/2005 dated 23.08.2005 passed by the Commissioner of Central Excise (Appeals), Pune-II.) For approval and signature: Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, 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?
===================================================== Commissioner of Central Excise, Pune-II Appellant Vs. M/s Natraj Textile Processors (P) Ltd. Respondent Appearance:
Shri N.N. Prabhudesai, Supdt. (A.R.) for Appellant Shri R.B. Pardeshi, Advocate with Shri N.S. Patel, Advocate for Respondent CORAM:
HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) HONBLE SHRI C.J. MATHEW, MEMBER (TECHNICAL) Date of Hearing: 17.08.2016 Date of Decision: 17.08.2016 ORDER NO. Per: M.V. Ravindran:
These two appeals are filed by the Revenue against the Order-in-Appeal No. PII/BKS/322-323/2005 dated 23.08.2005 passed by the Commissioner of Central Excise (Appeals), Pune-II.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding imposition of penalty under Rules 96ZQ(5)(ii) of the Central Excise Rules, 1944. The first appellate authority has set aside the penalties imposed under this Rules. Revenue contest in this appeal is now academic nature as Hon'ble Supreme Court in the case of Shree Bhagwati Steel Rolling Mills Vs. Commissioner of Central Excise [2015 (326) ELT 209 (S.C.)] has upheld the stipulated down of provisions of Rules 96ZQ of Central Excise Rules, 1944 as ultra vires of the Act. Since the provisions are stuck down as ultra vires, we did not find any reason to interfere in the impugned order passed by the learned Commissioner (Appeals). The impugned order is upheld and the appeals are rejected.
(Operative portion of the order pronounced in open Court) (C.J. Mathew) (M.V. Ravindran) Member (Technical) Member (Judicial) Sp 2 APPEAL NO. E/3853 & 3854/05-Mum