Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2274 - AT - Central ExciseJustification of appeals filed by the Revenue - Non imposition of penalty - Held that:- On perusal of the impugned order, penalty on all the respondents have already been imposed by the adjudicating authority and by filing these appeals against these respondents by the Revenue, no specific relief has been sought. I have also perused the order of the Committee of Commissioners advising to file appeal before this Tribunal and on perusal of the said Review order, I find that Committee of Commissioners has not proposed to file appeals against these respondents. Despite that, appeals have been filed against the respondents. I have also perused the appeal memorandum. There is no prayer in the appeal memos. Appeals filed by the Revenue seek no relief against these respondents. I do not understand why these appeals have been filed before this Tribunal when there is no proposal by the Committee of Commissioners to file these appeals before this Tribunal against the respondents nor any relief has been sought in the appeals against the respondents during the course of arguments. - Decided against Revenue.
|