Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Cen. Excise, Surat vs Goyal Silk Mills Pvt. Ltd., Rohit Dyg. & ... on 27 August, 2001
ORDER
J.H. Joglekar, Member(T)
1. These 4 appeals by the Revenue relate to the single Order-in-Appeal and involve the same issue and are, therefore, disposed of vide this single order.
2. The 4 respondents were processors of man-made fabrics. Offence cases were booked upon them claiming surreptitious removal of man-made fabrics. In the adjudication orders, duties were confirmed, penalties and fines were imposed and levied. In his order, the Commissioner (Appeals) relying upon the judgment of the Delhi High Court in the case of Pioneer Silk Mills set aside the 4 Orders-in-Original as far as they relates to the confiscation, levy of fine and penalties. In the present appeals, the Revenue cites the judgment of the Gujarat High Court in the case of Maheshwari Mills Ltd. and seeks restoration of the Orders-in-Original.
3. I have gone through the submissions and have also heard Shri H.M. George, JDR for the Revenue.
4. The judgment of the Gujarat High Court does not cover the same grounds as were covered by the Delhi High Court in the cited order. Thus subsequent to the judgment of the Gujarat High court also, the ratio of the Delhi High Court judgment continues to apply. This has been amply brought out by the Tribunal [1999 (33) RLT 987] where under on this ground, the Tribunal refused to refer the issue to the Supreme Court under Sec.35H of the Central Excise Act.
5. On this ground, I uphold the impugned orders and dismiss the appeals from the Revenue.
(Dictated in Court)