Custom, Excise & Service Tax Tribunal
Cce, Guntur vs M/S. Hindustan Coca Cola Beverages Pvt. ... on 14 November, 2012
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench - SMB
Court I
Date of Hearing:14/11/2012
Date of decision:14/11/2012
Appeal No.E/735/2009
(Arising out of Order-in-Appeal No.11/2009(G)(D)CE dt. 11/05/2009
passed by CCE,C&ST(Appeals), Guntur )
For approval and signature:
Honble Mr. P.G. Chacko, Member(Judicial)
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 Lordship wish to see the fair copy of the Order?
4.
Whether Order is to be circulated to the Departmental authorities?
CCE, Guntur
..Appellant(s)
Vs.
M/s. Hindustan Coca Cola Beverages Pvt. Ltd.
..Respondent(s)
Appearance Mr. N. Jagdish, Superintendent(AR) for the appellant. Mr. B. Venugopal, Advocate for the respondent.
Coram:
Honble Mr. P.G. Chacko, Member(Judicial) FINAL ORDER No._______________________ This appeal of the Department is directed against an order of the appellate Commissioner. The grievance of the appellant is that no penalty under Section 11AC of the Central Excise Act was imposed on the respondent. The original authority had dropped the show-cause notice proceedings and the appellate authority confirmed the demand of duty with interest against the respondent but did not impose any penalty on them under Section 11AC. Hence the present appeal of the Revenue.
2. Appeal No.E/1386/2010 filed by the assessee against the demand of duty with interest was allowed by this Bench on 13/11/2012. Hence there is no question of imposition of any penalty on them. The present appeal of the Department, therefore, gets dismissed. ( Pronounced and dictated in open court ) ( P.G. CHACKO ) MEMBER (JUDICIAL) Nr 2