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2015 (6) TMI 986 - CESTAT NEW DELHI

2015 (6) TMI 986 - CESTAT NEW DELHI - 2015 (325) E.L.T. 176 (Tri. - Del.) - Liability of duty on account of non-accountal shortage of goods - Held that:- Record reveals that ld. adjudicating authority penalized the appellant under Rule 25 read with Section 11AC of Central Excise of 1944. Rule 25 of Central Excise Rules, 2002 deals with circumstances in which penalty can be imposed taking shelter of section 11AC of Central Excise Act, 1944. The present case is a case which is concerned for non-ac .....

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is case the appellant has contested duty liability and consequently imposition of penalty. This Tribunal has not given any finding on the issue of duty liability. Therefore, recall the order of this Tribunal dated 21-10-2014 and direct the registry to relist the appeal to be heard on merits. - E/1824/2012-EX(SM) - Misc. Order No. MO/52025/2015-EX(SM) - Dated:- 15-6-2015 - Shri Ashok Jindal, Member (J) Shri Alok Arora, Advocate, for the Appellant. Shri R.K. Mishra, DR, for the Respondent. ORDER T .....

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oods. Therefore, provision of Section 11AC is not invocable and penalty was reduced to ₹ 50,000/- from ₹ 3,78,619/-. The said findings of the ld. Commissioner (A) have not been contested by the Revenue. Therefore, the findings of this Tribunal while passing the order to remand the matter to ld. Commissioner (A) to reconsider the provisions of law relating to penalty and pass appropriate order granting fair opportunity of hearing to the appellant is not correct. As the issue of penalt .....

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