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2015 (12) TMI 1313 - PUNJAB & HARYANA HIGH COURT

2015 (12) TMI 1313 - PUNJAB & HARYANA HIGH COURT - 2016 (332) E.L.T. 714 (P & H) - Validity of Tribunal's order - Clandestine removal of goods - Whether the Tribunal is justified in rejecting the appeal of the Department without discussing the arguments put forth and the relevant provisions of law regarding maintenance of records - Held that:- Tribunal had only recorded that the Commissioner (Appeals) had passed a detailed order by taking into consideration various precedent decisions of the Tri .....

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l fact finding authority was required to deal with all aspects of facts and law before recording its conclusions based thereon. - Matter remanded back - Decided in favour of assessee. - CEA No. 6 of 2015 (O&M) - Dated:- 1-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Mr. Sunish Bindlish, Adv For the Respondent : Mr. Sudeep Singh, Adv ORDER Ajay Kumar Mittal, J. 1. Delay of 80 days in filing the appeal is condoned. 2. This order shall dispose of two appeals bearing CEA Nos .....

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ng the following substantial question of law:- '"Whether the Hon'ble Tribunal is justified in rejecting the appeal of the Department without discussing the arguments put forth and the relevant provisions of law regarding maintenance of records? 4. The facts, in short, necessary for adjudication of the instant appeal as narrated therein are that M/s Moonlight Auto (P) Ltd. manufacturer of auto components was visited by the Central Excise Headquarters, Preventive Staff on 8.12.2005. D .....

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rial found short, excess production of various finished goods, viz. (i) Jack Assembly Scorpio 10700 Pcs, (ii) Jack Assembly Panther 7900 Pcs (iii) Paddle Assembly 9650 Pcs and (iv) Scrap 12.185 MT was done which were removed from the factory without payment of central excise duty. Accordingly, a show cause notice dated 13.11.2006 (Annexure A-1) was issued to the company for the payment of duty to the tune of ₹ 20,65,497/- (Rs. 20,24,997/- as BED plus ₹ 40,500/- as Education Cess) and .....

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the Rules on the company. Besides penalty of ₹ 20,65,497/- was imposed under Rule 26 of the 2002 Rules on Shri Ghansham Bassi-respondent director of the company. Feeling aggrieved, the company and the respondent-director filed appeals before the Commissioner (Appeals) who vide order dated 12.9.2007 (Annexure A-3) allowed the appeals and set aside the order of the adjudicating authority. Being dissatisfied, the revenue filed appeals before the Tribunal. The Tribunal vide order dated 5.3.201 .....

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he appeals. 8. As noticed earlier, the revenue issued a show notice dated 13.11.2006 (Annexure A-1) to the company for the payment of duty to the tune of ₹ 20,65,497/- (Rs. 20,24,997/- as BED plus ₹ 40,500/- as Education Cess) and for imposition of penalty under Section 11AC of the Act read with Rule 25 of the Rules. In addition, the respondent-director was required to show cause as to why penal action under Rule 26 of the 2002 Rules be not taken against him. The adjudicating authori .....

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