Custom, Excise & Service Tax Tribunal
M/S. Mms Fettling Works vs Cce, Trichy on 11 September, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. ST/41675/2013
(Arising out of Order-in-Appeal No. 59/2013 dated 9.5.2013 passed by the Commissioner of Central Excise (Appeals), Trichy)
M/s. MMS Fettling Works Appellant
Vs.
CCE, Trichy Respondent
Appearance Shri N. Manickam, Advocate, for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 11.09.2015 Final Order No. ____________ The appellant submits that to reduce the litigation the appellant has already deposited penalty of Rs.4,87,871/- which is 25% of the tax amount of Rs.19,51,483/-.
2. It is strange to read the order of the learned Commissioner (Appeals) who has enhanced the penalty in one way and on the other way he holds that reduced penalty is available to the assessee. It is not expected from the appellate authorities to pass arbitrary orders and cause jeopardy to the interest of justice. It is necessary for the learned DR to send a copy of this order to the Chief Commissioner with the operative part of the order for his reference and guidance to the departmental officers.
3. To resolve the dispute and also considering the legal infirmity in the order of the learned Commissioner (Appeals) as well as appreciating the cooperative attitude of the appellant, penalty is reduced to Rs.4,87,871/- and appeal is allowed with the concessional penalty imposed in absence of appeal of Revenue against the arbitrary order as stated above. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2