Custom, Excise & Service Tax Tribunal
M/S. Saint Gobain Glass India Ltd vs Commissioner Of Central Excise, ... on 2 April, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
E/00232/2006
[Arising out of Order-in-Appeal No.7/2006 (M-IV) , dated31.01.2006 passed by the Commissioner of Central Excise (Appeals), Chennai]
1. Whether Press Reporters may be allowed to see 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
CESTAT (Procedure) Rules, 1982 for publication in
any authoritative report or not? :
3. Whether the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s. Saint Gobain Glass India Ltd.
Appellant
Versus
Commissioner of Central Excise, Chennai
Respondent
Appearance:
Shri Suresh, Adv. Shri M. Rammohan Rao, DC(AR) For the Appellant For the Respondent CORAM:
Honble Shri P.K. Das, Judicial Member Date of hearing : 02.04.2014 Date of decision : 02.04.2014 Final Order No. 40251 / 2014 Appellant filed this appeal against Order-in-Appeal No.7/2006 (M-IV), dated 31.01.2006. By the impugned order, the Commissioner (Appeals) upheld the demand of duty on merit, but, revised the penalty imposed under Section 11AC of the Central Excise Act, 1944. Revenue filed appeal against modification of the amount of penalty, which was decided by the Tribunal vide Final Order No.40151/2014, dated 24.02.2014, whereby the impugned order was set aside and the matter was remanded back to Commissioner (Appeals) for deciding the matter afresh in respect of imposition of penalty under Section 11AC. The present appeal is filed by the appellant against the same order against the demand of duty along with interest and the penalty.
2. After considering the submissions of both sides, I find that the Tribunal in its Final Order dated 24.02.2014 set aside the impugned order and remanded the matter to Commissioner (Appeals) for fresh decision. I find that the assessees appeal was not drawn to the attention of the Bench at the time of deciding the Revenues appeal. Accordingly, the appeal filed by the appellant is allowed by way of remand to the Commissioner (Appeals) for fresh decision as directed in its Final Order dated 24.02.2014. The Commissioner (Appeals) is directed to decide all the issues afresh on merit as well as the penalty. The appeal is allowed by way of remand. (Dictated and pronounced in open court) (P.K. DAS) JUDICIAL MEMBER ksr DRAFT Remarks I II III Date of dictation 02.04.2014 Draft Order - Date of typing 02.04.2014 Fair Order Typing 04.04.2014 Date of numbering and date of dispatch E/00232/2006 2