Custom, Excise & Service Tax Tribunal
Cce Daman vs M/S Atul Ltd on 9 January, 2015
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/987/2008-SM (Arising out of OIA No.KKS/206/Daman/2008, dt.29.04.2008, passed by Commissioner of Central Excise & Customs (Appeals), Vapi) CCE Daman Appellant Vs M/s Atul Ltd. Respondent
Represented by:
For Assessee: Shri Rakesh H. Shah, Senior Manager.
For Revenue : Shri Alok Srivastava, Dy.Commissioner (AR) For approval and signature:
Mr. P.K. Das, Honble Member (Judicial)
1. Whether Press Reporters may be allowed to see the No 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 Seen the order?
4. Whether order is to be circulated to the Departmental Yes authorities?
CORAM:
MR. P.K. DAS, HONBLE MEMBER (JUDICIAL) Date of Hearing/Decision:09.01.2015 Order No. A/10048 / 2015, dt.09.01.2015 Per: P.K. Das
1. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) to the extent of reduction of penalty to Rs.25,000.00.
2. Learned Representative for the Respondent submits that they have also challenged the impugned order before this Tribunal. By Final Order No.A/1366/WZB/AHD/2008, dt.15.07.2008, the Tribunal set aside the penalty imposed on the respondent. As the Tribunal has already set aside the penalty on the Respondent, the appeal filed by the Revenue cannot survive.
3. Accordingly, the appeal filed by the Revenue is dismissed as infructuous.
(Dictated & Pronounced in Court) (P.K. Das) Member (Judicial) cbb 2