Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Central Excise vs Steelco Gujarat Ltd. on 29 August, 2003
Equivalent citations: 2003(157)ELT477(TRI-MUMBAI)
ORDER
Gowri Shankar Member (T) The mistake alleged in the Department's application referring to Steelco Gujarat Ltd., the assessee, is that the Tribunal, in coming to its conclusion that no duty was payable on 81 coils of imported steel stated to have been removed from the bonded warehouse of the assessee without payment of duty, has not considered the joint verification carried out by the investigating officers and the assessee. The Tribunal's order [reported in 2000 (121) E.L.T. 747 (Tribunal)] does not record the argument advanced by either side in this regard. However, we have seen a copy of this report. It does not seem to justify the Commissioner's conclusion demanding duty of Rs. 1.34 crores. Apart from that whether the joint report is right or wrong, as is now sought to be claimed by the departmental representative, or whether it was considered or not, it does not appear to be relevant in determining that an error apparent on the face of the record has taken place. As has been explained, such an error which can be arrived at without any long process of reasoning or detailed argument for complex reasoning. By applying this criteria, we are not able to see there existence of an error apparent on the record. It is always open to the department to assail the Tribunal's order, if it is so advised, before an appropriate forum.
2. So far as K.V. Diwakar, Manager of the respondent, is concerned, the reduction of the penalty imposed on him from Rs. 10 lakhs to Rs. 50,000/- cannot by any stretch of imagination be considered a mistake apparent on the record. No grounds are presented in the Department's application to support this claim.
3. The applications are dismissed.