2011 (3) TMI 989 - AT - Central Excise

Penalty - whether the penalty under Rule 96ZQ(5) for late deposit of the duty should be imposed to the extent of 100% or the same can be reduced - As the decision of Hon ble High Court of Gujarat in the case of M/s. Gujarat Ambuja Synthetics Mills vs. UoI (2002 -TMI - 47109 - HIGH COURT OF GUJARAT AT AHMEDABAD) is not available Tribunal in identical situations has earlier remanded the matters to lower authorities for fresh decision after out come of Hon ble Gujarat High Court judgment in the case of other appellants similarly situate - Remand the matter to the original adjudicating authority for fresh decision after the outcome of Hon ble Gujarat High Court decision - Revenue s appeal is allowed by way of remand.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed Revenue's appeal by remanding the matter to the original adjudicating authority for fresh decision after the outcome of the Hon'ble Gujarat High Court decision in a similar case. The issue was regarding the imposition of penalty under Rule 96ZQ(5) for late deposit of duty. The Tribunal referred to a Supreme Court judgment and decided to remand the matter based on previous similar cases.