Custom, Excise & Service Tax Tribunal
Cce, Delhi-I vs Partners Of M/S.Hindustan Enterprises on 28 December, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI
Date of Hearing:28.12.2016
Excise Appeals Nos.1732 and 1733/2011
[Arising out of Order-in-Appeal No.38-40/CE/DLH/2011 dated 08.04.2011 passed by the Commissioner of Central Excise (Appeals), Delhi-I]
CCE, Delhi-I Appellants
Vs.
Shri Abhishek Nandwani,
Shri H.K. Nandwani,
Partners of M/s.Hindustan Enterprises Respondent
Appearance:
Rep. by Shri G.R. Singh, DR for the appellant. Rep. by Ms. Surabhi Sinha, Advocate for the respondent. Coram: Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) Final Orders Nos.56185-56186/2016 Per B. Ravichandran:
These appeals are filed against non-imposition of penalties on the partners of the main appellant. The Revenue is aggrieved by the impugned order no.38-40/CE/DLH/2011 dated 08.04.2011 passed by the Commissioner of Central Excise (Appeals), Delhi-I. The only grievance is that the Commissioner waived the penalties imposed on the partners of the main appellant.
2. Heard ld. DR for the Revenue and ld. Counsel for the respondent/assessee.
3. We were informed that on the main appeal against the duty demand, the matter was remanded back to the Original Authority vide Final Order dated 19.07.2012. In compliance of the said remand order, the Original Authority again confirmed the duty demand. However, he dropped the penalties on the partners (present appellants).
4. The present appeals by the Revenue are against the order-in-appeal cited above, which was already set aside while deciding the main appeal and remanded to the Original Authority. In such factual position, we find that the present appeals have become infructuous as there was a fresh finding by the Original Authority on de novo decision. The appeals by the Revenue are accordingly dismissed as infructuous.
[Order dictated in the open court]
( Justice Dr. Satish Chandra) ( B. Ravichandran )
President Member (Technical)
Ckp.
1
E/1732 and 1733/2011