Custom, Excise & Service Tax Tribunal
Commissioner Of Customs, Tuticorin vs M/S. City Office Equipment on 29 May, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/00033/2011
[Arising out of Order-in-Appeal No.60/2010, dated 11.11.2010 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli]
COMMISSIONER OF CUSTOMS, TUTICORIN
APPELLANT
Versus
M/s. CITY OFFICE EQUIPMENT
RESPONDENT
Appearance:
For the Appellant Ms. Indira Sisupal, AC (AR) For the Respondent None CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 29-05-2015 FINAL ORDER NO. 40595 / 2015 None present for respondent.
2. On earlier occasion on 22.01.2015 and 27.03.2015, request was made by the advocate Shri N. Viswanathan to file vakalat. But till date no vakalat has come on record.
3. Appeal is four years old.
4. In view of the appeal being aged as above, it is not desirable to keep the same pending on the plea of vakalat to be filed. 5. Learned departmental representative explains that there is no reason recorded in the impugned order for reduction of redemption fine. Therefore, Revenue is aggrieved.
4. Law is well settled by apex court judgment in the case of Commissioner of Customs, Mumbai Vs Mansi Impex reported in 2011 (270) E.L.T. 631 (S.C.) that the authority below have no power to reduce redemption fine casually without recording any cogent reason. Therefore, unreasoned order passed by learned Commissioner (Appeals) does not get sanction of law. Accordingly, that is set aside and the Adjudication order is restored. Revenues appeal is allowed.
(Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 29-05-2015 DRAFT Remarks I II III Date of dictation 29.05.2015 Draft Order - Date of typing 29.05.2015 Fair Order Typing 29.05.2015 Date of number and date of dispatch 4 C/00033/2011