Custom, Excise & Service Tax Tribunal
M/S. Design Auto Systems Ltd vs Cce, Indore on 29 September, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No. 2, R.K. Puram, New Delhi COURT No. II CENTRAL EXCISE APPEAL NO. 1530 OF 2005-Ex (Arising out of Order-in-Original No. 61/COMMR/CEX/IND/2004 dated 24.08.2004 passed by the Commissioner, Central Excise, Indore) M/s. Design Auto Systems Ltd., Appellants None Versus CCE, Indore Respondent
Rept. By Shri B.L. Soni, SDR Date of Hearing/decision: 29th September, 2010 Coram: Honble Shri D.N. Panda, Judicial Member;
Honble Shri Rakesh Kumar, Technical Member
FINAL ORDER NO. DATED
Per D.N. Panda:
None present for the appellants. From the discussion and finding in para 11 at page 27 of the appeal folder it appears that the present appeal arose consequent upon de-novo adjudication. It appears that the authorities acted on the basis of direction issued by the Tribunal. Learned Commissioner has reproduced the direction of the Tribunal while deciding the matter before him. That clearly indicates that penal consequence was to follow, if there was failure to observe rule relating to excise duty.
2. When the aforesaid aspect came to light we looked into para 12 of the appellate order. That para indicates that there was failure on the part of the assessee to comply with fortnight payment facility. When failure came to light the assessee faced penalty consequences.
3. With the aforesaid factual finding we are assisted by the learned D.R. to dispose of this appeal since the matter relates to the year 2005. Learned D.R. submits that penalty is much liberal and not disproportionate to the gravity of offence. Penalty was under Rule 25 of Central Excise Rules, 2001 and the quantum Rs. 1 lakh. There was no adverse consideration made by the authorities below.
4. We have found that the appellant is enjoying the benefit of stay order since 27.6.2005 and is not conscious of right to appeal for expeditious disposal. We have also noticed that the notices have been returned back without being served. Therefore, without dismissing the appeal for default we appreciate the finding of the learned Commissioner and dismiss the appeal on merit. Consequently, appeal is dismissed.
(Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER RK 3