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2012 (6) TMI 278 - AT - Central ExciseApplication for compounding of offence rejected as there are demonstrable contradictions or inconsistencies or incompleteness –Held that:- Before the compounding of offence takes place, the penalty imposed is liable to be paid and the basic principle while filing application for compounding of offence is that the offence is admitted - Just because the appellant took a different ground in reply to show cause notice while making the application, it cannot be said that he has failed to disclose the material facts – as at the time of giving statement and at the time of replying to the show cause notice the appellant was working with the Company under the directions of same Company and the common thread as observed that the appellant acted as per the directions of the Managing Director thus it cannot be said that there was deliberate suppression of facts or non-disclosure of material facts. Rectification of mistake (ROM) before the Tribunal against final order – Held that:- If the appellant were to pursue the ROM, it would be for his benefit and the fact of filing of ROM and non-consideration of the same by the Tribunal has affected the appellant adversely and in no way benefitted him - non-pursuing of the ROM application and non-mentioning the fact of filing of application, cannot be said to be non-declaration of material fact or suppression and such non declaration or suppression in no way would benefit the appellant. Submission that the order passed by the Chief Commissioner was an administrative order and therefore is not appealable – Held that:- As decided in DHARAMPAL SATYAPAL LTD. Versus COMMR. OF C. EX., SHILLONG [2008 (3) TMI 86 (Tri)] since the Chief Commissioner will be exercising the power of the Commissioner while adjudicating the matter, there would be normally no dispute about the Appellate Tribunal hearing an appeal against such an Order. Moreover, we note that Section 35B(l)(c) of the Central Excise Act, 1944 provides an appeal to this Tribunal against an Order passed by the Central Board of Excise and Customs, which is a higher authority than the Chief Commissioner. Rejection of the request for compounding of offense on these grounds cannot be sustained - the impugned order is set-aside and the matter is remanded to the Chief Commissioner to decide the matter afresh.
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