Custom, Excise & Service Tax Tribunal
Mr. Rajesh Hirdani (In Appeal No. ... vs Cc (Acc & Import) Mumbai on 18 June, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. I Application No. C/S/94874 & 94875/14 Appeal No. C/86467 & 86468/14 (Arising out of Order-in-Appeal No. MUM-CUSTOM-AMP-APP-562/13-14 dated 05.02.2014 passed by the Commissioner of Customs (Appeals), Mumbai). For approval and signature: Honble Shri Anil Choudhary, Member (Judicial) ======================================================
1. Whether Press Reporters may be allowed to see : No 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 : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy : Seen of the order?
4. Whether order is to be circulated to the Departmental : Yes authorities?
====================================================== Mr. Rajesh Hirdani (In Appeal No. C/86468/14) Mr. Leelaram A. Asudani (In Appeal No. C/86467/14) Appellant Vs. CC (ACC & Import) Mumbai Respondent Appearance:
Shri N.K. Tiwari, Advocate for Appellant Shri Chatru Singh, Asst. Commr. (A.R.) for Respondent CORAM:
SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Date of Hearing: 18.06.2015 Date of Decision: 18.06.2015 ORDER NO. Per: Anil Choudhary:
Heard the parties.
2. Penalty of Rs. 3,50,000/- each have been imposed on the appellants alongwith redemption fine of Rs. 7,00,000/-. Goods, valued at Rs. 27.14 lakhs are lying confiscated with Revenue. The goods have been auctioned, and Revenue has received Rs. 27,00,000/- (approx), being sale proceeds. The Commissioner (Appeals) have dismissed the appeals, without entering into merits, for non-making of pre-deposit. The appeals are allowed by way of remand, with a direction to hear the appellants and pass order on merit. No pre-deposit is required, as interest of Revenue is secured, as whole of Rs. 27 Lakhs is lying with it.
(Pronounced in open Court) (Anil Choudhary) Member (Judicial) Sp 2