Custom, Excise & Service Tax Tribunal
Chander J.Obhrai vs The Commissioner Of Customs (Exports) on 19 May, 2008
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No.II APPEAL No.C/213/08 Appln.No.C/S/328/08 (Arising out of Order-in-Original No.135/2007/CAC/CC/KS dated 29/10/2007 passed by Commissioner of Central Customs (Adjn), Mumbai) For approval and signature: Honble Mr. M.V.Ravindran, Member (Judicial) Honble Mr. K.K.Agarwal, Member (Technical) ====================================================
1. Whether Press Reporters may be allowed to see : No 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 Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
==================================================== Chander J.Obhrai Appellants Vs. The Commissioner of Customs (Exports), Mumbai Respondents Appearance:
Shri.Mayur Shroff, Advocate for Appellants Shri.S.G.Dewalwar, SDR & Shri B.K.Singh, Jt. JDR for Respondents CORAM:
Shri. M.V.Ravindran, Member (Judicial) Shri. K.K. Agarwal, Member (Technical) Date of hearing : 19/05/2008 Date of decision :
O R D E R No:..
Per: Mr. M.V. Ravindran, Member (Judicial)
1. The Counsel appearing on behalf of the applicants submits that the order-in-original seeks impose penalty without issuing show cause notice to the current applicant.
2. Since the issue involved in this case being in a narrow compass, we take up the appeal itself for disposal after granting the waiver of the pre-deposit of the amount involved.
3. Ld. Counsel draws our attention to the show cause notice issued to various assessees. He also draws our attention to the order-in-original wherein the penalties has been imposed on the current applicant.
4. Heard the Ld. Jt. CDR and Ld. SDR.
5. We considered the submissions made by both sides and perused the records.
6. It is true that the show cause notice No.DRI/NS/INF-02/99/254 dated 28/06/2002 is addressed to eleven assessees but name of the current applicant/appellant does not appear in the said show cause notice.
7. On perusal of the order-in-original, we find that the adjudicating authority has imposed personal penalty on the current applicant/appellants. We find it totally unacceptable, as in the absence of any show cause to the applicants, the adjudication order cannot impose any penalty on the appellants. Such an order is totally in violation of the law. As such, the impugned order to the extent it imposes personal penalty on the current applicant/appellant is liable to be set aside and we do so. Appeal allowed. Stay application is also disposed off.
(Pronounced in Court on .) (K.K. Agarwal) Member (Technical) (M.V.Ravindran) Member (Judicial) pj 1 3 2