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2015 (12) TMI 1754 - AT - Central ExciseMaintainability of appeal - in the impugned order Redemption fine of ₹ 1,82,392/- has been imposed on M/s. Metro but in appeal memo the amount of redemption fine has been mentioned as ₹ 2 lakhs - Held that: - the Committee of Commissioners has directed that the appeals is to be filed against M/s. Metro recording the fact that the learned Commissioner (Appeals) has reduced the Redemption Fine to ₹ 1,82,392/- and no proposal for imposing penalty on M/s. Metro but, in the Appeal Memo, the amount of Redemption Fine is shown as ₹ 2,00,000/- and penalty on M/s. Metro is proposed, the same is contrary to the Review Order. As the Revenue has not corrected the said discrepancies pointed out by the respondents, therefore, I hold that the appeal filed against M/s. Metro is defective, hence not maintainable. The review order directs to file the appeal to the extent of demand of ₹ 28,07,0897- whereas in the appeal memo the amount of duty has been mentioned as ₹ 36,88,077/- and penalty was also sought to be imposed of ₹ 36,88,077/- - Held that: - appeal is defective. On that account itself, appeal is not maintainable against M/s. Pymen Cable India. In the Review Order, there is no proposal to file the appeal against Shri Sandeep Garg and M/s. Ashok Cables Corpn - maintainability of appela against these persons - Held that: - in the impugned order, no penalty has been imposed on M/s. Metro. But M/s. Metro and Shri Sandeep Garg have challenged the impugned order before this Tribunal in Appeal Nos. E/120 & 121 of 2010 wherein this Tribunal held that no allegations are sustainable against them, therefore, no penalty is imposable on Shri Sandeep Garg, accordingly - appeal dismissed. The Committee of Commissioners has proposed to file appeal against M/s. Ashok Cable Corporation, therefore, the prayer of the learned Counsel is not acceptable that the Committee of Commissioners has not proposed to file appeal against M/s. Ashok Cable Corporation - As there is no arguments advanced on the merits in this appeal, the same is required to be heard on merits, therefore, the Registry is directed to list the said appeal for hearing on 22.01.2016. Application disposed off.
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