Custom, Excise & Service Tax Tribunal
C.C.E. , Jalandhar vs Dhillon Kool Drinks & Beverages Limited ... on 18 July, 2014
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-III Date of hearing/decision: 18.7.2014 Central Excise Appeal Nos.3716 of 2005, 21, 22 and 23 of 2006 Arising out of the order-in-original No.117/CE/JAL/2004 dated 30.11.2004 passed by the Commissioner , Central Excise, Jalandhar, Chandigarh. For Approval and Signature: Honble Ms. Archana Wadhwa, Judicial Member Honble Mr. Rakesh Kumar, Technical Member 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes C.C.E. , Jalandhar .. Appellant/Revenue Vs. Dhillon Kool Drinks & Beverages Limited & others .. Respondent
Appearance:
Present Shri Yashpal Sharma, A.R. for the Revenue Present Shri Kamaljeet Singh, Advocate for the respondents Coram: Honble Ms. Archana Wadhwa, Judicial Member Honble Mr. Rakesh Kumar, Technical Member Final Order No. 52888 52891/2014 Per Archana Wadhwa:
All the four appeals filed by Revenue are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner of Central Excise, Jalandhar who imposed penalty on the respondents, as also dropped the penalty imposed in some of the respondents. The prayer is to enhance the penalty or to impose penalty on the employees.
2. We find that same impugned order was put to challenge by the respondents and vide Final Order No.218-19/05-NB( C) dated 11.2.2005 penalties imposed upon the respondents were set aside. As such, nothing survives in the prayer of the Revenue for enhancement of penalties. Accordingly we dismiss all the four appeals filed by Revenue.
(Archana Wadhwa) Judicial Member (Rakesh Kumar) Technical Member scd/ 1