Custom, Excise & Service Tax Tribunal
Commissioner Of C.Ex. & Service Tax vs Shri Rajeshkumar B. Jain on 18 December, 2015
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
Appeal No.E/1710/2009 E/CROSS/1/2010; E/10913-10916/2015
[Arising out of OIA No.RKA/594-599/SRT-I/2009, dt.13.08.2009, passed by Commissioner (Appeals), Central Excise & Service Tax, Surat-I]
Commissioner of C.Ex. & Service Tax,
Surat-I Appellant
Vs
1. Shri Rajeshkumar B. Jain,
2. M/s Shree Krishna Silk Mills,
3. M/s N.M. & Co.,
4. M/s Dee Pee Enterprises Respondents
Represented by:
For Appellant: Shri T.K. Sikdar, A.R. For Respondent: None For approval and signature:
Honble Mr. P.K. Das, 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 No 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:
HONBLE MR. P.K. DAS, MEMBER (JUDICIAL) Date of Hearing/Decision:18.12.2015 Order No.Order No.A/11900-11904/2015, dt.18.12.2015 Per: P.K. Das Revenue filed these appeals against the impugned orders. None appears on behalf of the Respondents. There is no application for adjournment.
2. Heard the learned Authorised Representative on behalf of the Revenue. On perusal of the records, I find that the Commissioner (Appeals) has reduced the penalty drastically. In the grounds of appeal, it is contended by the Revenue that the Commissioner (Appeals) had not taken the circumstantial facts of the case and the evidences into consideration. In my considered view, it is appropriate that the Commissioner (Appeals) should have examined the facts of the case and the evidences before reducing the penalty.
3. In view of that, the Commissioner (Appeals) is directed to examine the grounds of appeal filed by the Revenue and pass an appropriate order. The appeals filed by the Revenue are allowed by way of remand. The cross objection filed by the Respondent gets disposed of.
(Dictated & Pronounced in Court) (P.K. Das) Member (Judicial) cbb ??
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