Custom, Excise & Service Tax Tribunal
M/S. K.S. Polyset Ltd vs Cce, Delhi-Ii on 5 November, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. III Excise Appeal No. 59025-59029/2013-EX[SM] Excise Stay Application No. 59675-59679/2013 [Arising out of Order-In-Appeal No. 59 to 64/CE/APPL/D-II/13 dated 02.04.2013 passed by CCE, Delhi-ii] For approval and signature: Honble Ms. Archana Wadhwa, Judicial Member 1 Whether Press Reporters may be allowed to see 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 CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? M/s. K.S. Polyset Ltd. Appellants 2. Vinay Tikkoo Director 3. Rajesh Gupta Director 4. Rama Shankar Prasad Director 5. Chander Shekhar Prasad Director Vs. CCE, Delhi-ii Respondent
Appearance:
Shri Sanjay Kumar, Advocate for the Appellant Shri Pramod Kumar, Jt. CDR for the Respondent CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) Date of Hearing: 05.11.2013 FO ORDER NO. 58288-58292/2013_ Per Archana Wadhwa:
Both the appeals are being decided by a common order as they arise out of the same impugned order vide which excess found goods were confiscated with redemption fine of Rs. 3,90,000/- and penalty of Rs. 2,00,000/- was imposed on the manufacturing units along with imposition of penalties on the Directors.
2. It is seen that the appellant had deposited an amount of Rs. 3,90,000/- during the course of investigation which would sufficiently cover the redemption fine as also the penalties. Accordingly, no further deposit is required to be made.
3. At this stage, it is common case of both the sides that the adjudication have been done in the absence of the documents, which were recovered and relied upon by revenue and stands returned to the appellant now. As such it is a common prayer of both the sides to remand the matter to the original adjudicating authority.
4. In view of the above, I set aside the impugned order and remand the matter to the original adjudicating authority for fresh adjudication, after following the principles of nature justice. All the stay petitions and appeals are disposed of in above manner.
(Pronounce in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti*