Custom, Excise & Service Tax Tribunal
M/S Bhartiya Steel Rolling Mills vs Cce, Chandigarh on 2 September, 2011
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
West Block No.2, R. K. Puram, New Delhi.
Date of hearing/decision 02.09.2011
For approval and signature:
Honble Shri D.N. Panda, Judicial Member
1.
Whether Press Reporters may be allowed to see 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?
Excise Appeal No. 893 of 2011-SM
With Excise Stay Application No. 744 of 2011-SM
[Arising out of order-in-appeal No. 170-171/CE/Chd-I/2010 dated 30.11.2010 passed by the Commissioner (Appeals), Customs & Central Excise, Chandigarh II]
M/s Bhartiya Steel Rolling Mills Appellants
Vs.
CCE, Chandigarh Respondent
Appearance: Rep. by Sh. Bipin Garg, Advocate for the appellants.
Rep. by Sh. S.K. Bhaskar, DR for the respondent.
Coram: Honble Sh. D.N. Panda, Judicial Member
ORAL ORDER NO.
Per: Shri D. N. Panda:
Learned Counsel submits that while the appeal was filed existence of cause of action was appreciated. But in the mean time for various reasons such cause has vanished. Therefore, the appellant has not only paid the duty but also paid reduced penalty of 25% of duty. Therefore, he prays that appeal itself may be disposed of while disposing the stay application.
2. Learned DR support the argument of the learned Counsel.
3. When the proposition of learned Counsel is to reduce the litigation, it would be proper to put an end invoking the first and second proviso to Section 11AC of the Central Excise Act, 1944. Confirming the duty, penalty is directed to be restricted to 25% of the duty element, dispensing pre-deposit. Appeal is accordingly disposed of granting partial relief to the appellant. Stay application is also disposed.
[D.N. Panda] Judicial Member Pant 2