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2013 (9) TMI 726 - HC - Central ExciseValuation of Penalty and Redemption Fine - Whether there was error in the order of the Tribunal as it does adjudicate and decide the ground of appeal that the penalty and redemption fine have been calculated by including value of accounted for stock mentioned in RG-IV Register – Held that:- Neither the adjudicating authority, first appellate authority nor the tribunal have dealt with and examined the grounds or answered the same - RG-IV registers, entries and whether they were found at the time of the search was neither adverted to nor dealt with. The question of law was answered in favour of the appellants and against the Revenue with an order of remand for fresh decision by the tribunal - The tribunal will examine the entire controversy once again, without being influenced by the earlier order - The tribunal will be at liberty to impose redemption fine in accordance with law without taking into notice the earlier fine - If required and necessary, the respondent will be entitled to meet and answer the contentions after verification as permitted and allowed under the rules.
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