Customs, Excise and Gold Tribunal - Delhi
T.N. Tobacco Co. Ltd. & Libra Const. & ... vs Cce on 2 December, 2002
Equivalent citations: 2003(85)ECC515
JUDGMENT
V.K. Agrawal
1. When the matter was called, no one was present on behalf of M/s. Tamil Nadu Tobacco Col Ltd., Appellant No. 1. As the issued involved is in very narrow compass, we take up both the appeals filed by M/s. Tamil Nadu Tobacco Co. Ltd. and M/s. Libra Constructions and Finance Ltd. for disposal, after hearing Shri V. Ramachandran learned Sr. Advocate on behalf of Appellant No. 2 and Shri Jagdish Singh, learned Departmental Representative for the Revenue.
2. We observe from the impugned order, passed by the Commissioner Central Excise that a show cause notice dated 8.3.94 was issued to M/s. Tamil Nadu Tobacco Co. Ltd. for demanding duty of Excise amounting to Rs. 2,09,46,537 and for imposition of penalty and confiscation of land building plant, and machinery used in relation to the manufacture of cigarettes under Rule 209 of Central Excise Rules 1944. The said matter was adjudicated by the Commissioner under Adjudication Order No. 5/99 dated 19.5.99 confirming the demand of duty, imposing the penalty of Rs. 1 crore on Appellant No. 1 and confiscating land building and plant and machinery with an option to M/s. Tamil Nadu Tobacco Co. Ltd. to redeem the same on payment of fine of Rs. One Crore; that the appellant No. I had filed the appeal against the Stay Order with the Appellate Tribunal. In the meantime M/s, Libra Constructions and finance Ltd. filed a writ Petition No. 14054/99 before the Hon'ble High Court of Madras challenging the confiscation of land and building. The Madras High Court in their Order dated 13.6.2001 remanded the matter to the Commissioner for fresh consideration on the question whether the Appellant No. 2 is the owner of the land building and plant and machinery and whether these are liable to confiscation underRule209 of the Central Excise Rules. In pursuance of the directions of the Hon'ble Madras High Court, the present impugned Order No. 140/2002 dated 24.6.2002 has been passed by the Commissioner holding that land building, plant and machinery which is in possession of the appellant No. 1 did not belong to Appellant No. 2 during the period covered under the show cause notice. The Commissioner has ordered confiscation of the same alongwith the machinery with an option to redeem the same on payment of fine of Rs. One crore.
3. In the mean time, the appeal filed by the Appellant No. 1 against the adjudication Order No. 5/99 came up for hearing before the Appellate Tribunal alongwith the appeal filed against the adjudication Order No. 1/98 dated 30.9.98. This Tribunal vide Final Order No. A/495-507/2002 NB dated 10.4.2002 has remanded the matter for fresh adjudication by the Commissioner. As the order confirming the demand of Central Excise duty has been remanded for fresh consideration by the Commissioner, the present matters which pertain only to the confiscation of land, building and plant and machinery has also to go back to the Commissioner for passing a fresh order alongwith the earlier appeals remanded to him. We, therefore remand both the matters to the adjudicating authority.