Custom, Excise & Service Tax Tribunal
Cce Kanpur vs M/S Vinay Wires & Poly Products (P) Ltd on 4 May, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
PRINCIPAL BENCH, NEW DELHI
COURT NO.II
E/Appeal No.1420/08 -SM(Br)
(Arising out of order in appeal No.118/CE/Appl/Knp/08 dated 24.3.08 passed by the Commissioner of Central Excise (Appeals), Kanpur)
CCE Kanpur Appellant
Vs
M/s Vinay Wires & Poly Products (P) Ltd Respondent
Appeared for Appellant : Shri V.K. Saxena, Jt CDR Appeared for Respondent : None Date of Hearing: 4.5.2010 Coram: Honble Mr.D.N. Panda, Judicial Member Order No. /2010 Per D.N. Panda:
Revenue has come in appeal being aggrieved by waiver of penalty by the Appellate Authority while there was imposition of the same by the learned Adjudicating Authority.
2. None present for the Respondent. Heard Revenue.
3. The impugned order reveals that the learned Appellate Authority has proceeded on the basis of the law as that was before him at the time of passing of the order. In the meantime, the Apex Court has laid down the law in the case of Union of India Vs. Rajasthan Spinning & Weaving Mills reported in 2009 (238) ELT 3(SC) for which imposition of penalty requires reconsideration by the learned Commissioner (Appeals). Consequently, the matter is remanded to him to grant opportunity of hearing and pass appropriate order in respect of levy of penalty. (Order dictated and pronounced in the open Court).
(D.N. Panda) Judicial Member MPS*