Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S.Ishan Research Lab Pvt. Ltd on 22 May, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-DB
Excise Misc. Application No.E/M/56108/2013 in
Excise Appeal No.E/946/2012/EX-[DB]
[Arising out of O.I.O. NO.08/2011 dated 27.12.2011 passed by Commissioner of Central Excise, Delhi-II, New Delhi].
Commissioner of Central Excise, Delhi-II Appellant
Vs.
M/s.Ishan Research Lab Pvt. Ltd. Respondent
Present for the Appellant : Ms. S. Bector, DR Present for the Respondent: None Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr. Rakesh Kumar, Technical Member Date of Hearing/Decision: 22.05.2013 Final Order No. 56562/2013 Dated: 22.05.2013 PER: RAKESH KUMAR The present appeal is against Order in Original No.08/2011 dated 27.12.2011 by which the Commissioner had confirmed the duty demand of Rs.1,17,64,695/- against the appellant alongwith interest but had not imposed any penalty. Revenue is in appeal against the decision of the Commissioner.
2. Heard ld. DR.
3. None appeared for the respondent though notice had been sent. We find that against the same order the respondent had also filed an appeal and same had been disposed of by the Tribunal by Final Order No.A/56238/2013-EX [DB] dated 04.04.2013 by which the matter had been remanded to the Commissioner for denovo decision.
4. Since the matter with regard to quantification of duty demand has been remanded, present appeal filed by the Revenue is also remanded to the Commissioner for deciding the question of penalty. The Revenues appeal stands disposed of as above.
5. Since appeal itself has been disposed of, Misc application for early hearing is also dismissed.
[Dictated & Pronounced in the open Court].
(RAKESH KUMAR) (D.N.PANDA) TECHNICAL MEMBER JUDICIAL MEMBER Anita 2 2 E/56108/2013 in Excise Appeal No.E946/2012 EX-[DB]