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TMI Blog2013 (6) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... peal against an order passed under Section 9A of the Central Excise Act,1944, by the Chief Commissioner, where there is no provision under Section 35B of the Central Excise Act, 1944 to appeal against the order passed by the Chief Commissioner under Section 9A(2) of the Act read with Central Excise (Compounding of Offences) Rules, 2005? (B) Whether the order passed by the Chief Commissioner in the case of Compounding of Offence under Section 9A of the Central Excise Act, 1944 can be treated as adjudication order passed under Section 35A of the Central Excise Act, 1944? (C) Whether the Hon'ble Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, in Order No. A/748/WZB/AHD/2012 dated 15.05.2012, is right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner was merely an administrative order and cannot be seen as an order passed by the adjudicating authority under the Act. She further submitted that even on merits, the Commissioner had given proper reasons for not accepting the request of the respondent for compounding the offence. 4. Section 9A of the Central Excise Act,1944, pertains to compounding of certain offences, which are non-cognizable. Sub-section (2) thereof pertains to compounding of such offences and empowers the Chief Commissioner of the Central Excise to permit compounding under specified circumstances. Sub-section (2) of Section 9A reads as under:- "Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order of compounding within the time specified in the order, or failed to comply with any other conditions subject to which the immunity was granted. Sub-rule (2) of Rule 7 further provides that an immunity granted to a person may, at any time, be withdrawn by the compounding authority, if he is satisfied that such person had, in the course of compounding proceedings, concealed any particulars, which were material, or had given false evidence. 6. Section 35B of the Central Excise Act, 1944, pertains to appeals to the Appellate Tribunal. Subsection (1) thereof permits any person aggrieved by any of the orders, specified in Clauses (a) to (d) thereof, to appeal to the Appellate Tribunal against such an order. Section 35B(1) which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration before us is whether the order passed by the Commissioner rejecting the application of the respondent for compounding the offence can be stated to be the one passed by the adjudicating authority, as defined under Section 2(a) of the Act. If we analyse the said provision, it defines the term "Adjudicating Authority" to mean any authority, competent to pass any order or decision under the Act. The question, therefore, arises whether the order rejecting the application for compounding was one passed by the Commissioner under the Central Excise Act, 1944. In this respect, we have noticed statutory scheme pertaining to the procedure for compounding the offence. The power of compounding flows from Section 9A(2) of the Act. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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