Customs, Excise and Gold Tribunal - Delhi
Cce, Jaipur vs M/S. Bhilwara Processors Ltd. on 14 May, 2001
ORDER
Lajja Ram
1. In this appeal filled by the Revenue, the order-in-appeal under challenge is of the Commissioner of Central Excise, Jaipur, in which he has set aside the penalty on M/s Bhilwara Processors Ltd. Both the sides agreed that the period involved in these proceedings is from April 1994 to March 1995 and that the provisions of Section 11-AC came into force subsequently. The Tribunal in a number of decisions has taken a view that the mandatory penalty under Section 11-AC of the Act was not to be levied when the period involved was prior to the enactment of the law relating to the mandatory penalty under Section 11-AC of the Act.
2. Keeping in view the above position, insofar as this aspect is concerned, we do not find any merit in this appeal filed by the Revenue and the same is rejected. The cross-objection filed by the respondents is also disposed of accordingly.
(Dictated & Pronounced in the Open Court)