TMI Blog2011 (2) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the appeal and setting aside the duty demand without assigning any reasons for not adopting the course of action adopted in the said decision. The impugned order dated 9-4-2009 passed by the Tribunal is quashed and set aside. Central Excise Appeal is restored to the file of the Tribunal. The Tribunal shall decide the same afresh in accordance with law after affording the parties an opportunity of hearing. - Tax Appeal No. 32 of 2010 - - - Dated:- 10-2-2011 - Harsha Devani and H.B. Antani, JJ. Shri Darshan M. Parikh, S.S.C., for the Appellant. Shri D.K. Trivedi, Advocate, for the Respondent. ORDER In this appeal under Section 35G of the Central Excise Act, 1944 (the Act), the appellant-Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985. The respondent re-rolling mill was working under the compounded levy scheme under Section 3A of the Act. According to the Scheme, the duty of excise was to be levied on the basis of Annual Production Capacity (APC) of the unit. 3. It appears that the Commissioner of Central Excise, Ahmedabad had fixed the APC of the respondents re-rolling mill. However, the fixation came to be communicated to the assessee by the Assistant Commissioner, Rural Division, Ahmedabad-2. Since the respondent-assessee failed to discharge its duty liability, five show cause notices were issued to the assessee demanding duty and also proposing imposition of penalty and levy of interest. The case of the assessee before the lower authorities was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y partly following the decision in the case of Bhuwalka Steel Industries Ltd. v. CCE, Chennai [2005 (185) E.L.T. 73 (Tri-Chennai)] by allowing the appeal and setting aside the duty demand. 7. As can be seen from the impugned order of the Tribunal, the Tribunal after recording the facts of the case and contentions advanced on behalf of the respective parties, in paragraph 5 has referred to the issue involves in the case and has thereafter reproduced paragraphs 3, 4 and 5 from the decision of the Tribunal in the case of Bhuwalka Steel Industries Ltd. (supra) after which it has recorded as follows : In view of the above, the impugned Order-in-Appeal is set aside and appeals are allowed. 8. The Tribunal in the case of Bhuwalka Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was placed. The Tribunal while adopting such course of action of relying on its earlier decision in the case of Bhuwalka Steel Industries Ltd. (supra) was expected to follow the decision in toto, and if the Tribunal wanted to adopt a different approach from that adopted by the Tribunal in the case on which reliance was placed, the Tribunal was required to supplement the same with some reasons. In the absence of any reasons as to why the Tribunal did not deem it fit to direct the jurisdictional Commissioner to determine the APC for the relevant period and to quantify the demand of duty, this Court is of the view that the Tribunal was not justified in partly, placing reliance upon the decision without assigning any reason as to why the dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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