Custom, Excise & Service Tax Tribunal
M/S. Dalmia Cements (Bharat) Ltd vs Cce, Trichy on 17 June, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI E/S/126/2010 in E/227/2010 (Arising out of Order in Appeal No. 08/2010 dated 29.01.2010, passed by the Commissioner of Customs & Central Excise, (Appeals), Trichy). For approval and signature Honble Dr. CHITTARANJAN SATAPATHY, Technical Member M/s. Dalmia Cements (Bharat) Ltd. : Applicant Vs. CCE, Trichy : Respondent
CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Appearance Shri S. Gokarnesan, Adv., for the applicants Shri T.H. Rao, SDR, for the respondent Date of hearing : 17.06.10 Date of decision : 17.06.10 Final ORDER No._____________ Heard both sides. For the reasons stated below, with the consent of both sides, the stay application is dismissed and the appeal itself is taken up for hearing and disposal. The jurisdictional Dy. Commissioner adjudicated the case against the appellants and imposed equal amount of penalty in addition to demanding duty amount and interest thereon. It is agreed by both sides that duty amount, interest thereon as well as 100% penalty were paid within one month from the date of communication of the order. In the circumstances, in terms of the 1st and 2nd proviso to Section 11AC, the appellants were required to only pay 25% of the penalty and having paid the entire penalty, they are entitled to refund of excess penalty of 75%. On an application filed by them, the jurisdictional Dy. Commissioner has sanctioned the refund to the appellants and also they have received the amount. Subsequently, the jurisdictional Commissioner has reviewed the order of the refund leading to the impugned order by the lower appellate authority holding the refund to be in-admissible. I am of the view that the action of the jurisdictional Commissioner to review the action of the Dy. Commissioner refunding the excess amount of penalty and the subsequent order of the lower appellate authority are totally unwarranted and uncalled for. As such, the Order in Appeal is set aside.
(Order pronounced and dictated in the open Court) (Dr. CHITTARANJAN SATAPATHY) TECHNICAL MEMBER BB 2