9911796707
TMI Blog2012 (11) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid petitions are similar. The facts in brief are extracted from C.W.P. No.22055 of 2012. 2. In C.W.P. No.22055 of 2012, the petitioner has sought quashing of Order No.95-96/10-CUS dated 7.4.2010 (Annexure P.14) and Order in Original No.34/ACE/JJ/2009 dated 6.4.2009 (Annexure P.12) and also show cause notice No.VIII (10) Hqrs/ACE/SIIB/58/CIS/2007/Pt./8100 dated 20.8.2008 (Annexure P.4) being arbitrary and unconstitutional and beyond jurisdiction. 3. The petitioner- Company was issued show cause notice on 20.8.2008, i.e. Annexure P.4 by Commissioner of Customs (Export) - respondent No.2 whereupon order Annexure P.12 dated 6.4.2009 was passed against the petitioner, thus, interalia creating liability of ₹ 67,42,724/- for fraudulen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lacs Only) Sh. R.K. Goyal under Section 114 of the Act ibid. 6. I also impose a penalty of ₹ 1,00,00,000/- (Rs. One Crore Only) on M/s CIS Exports, (P) Ltd. Ludhiana, ₹ 75,00,000/- (Rs. Seventy Five Lacs Only) on M/s. Braun Textile Processors, Ludhiana and ₹ 1,00,00,000/- (Rs. One Crore Only) on Sh. R.K. Goyal under Secton 114AA of the Act ibid." 4. The petitioner being aggrieved by the aforesaid order Annexure P.12 approached the revisional authority under Section 35EE of the Central Excise Act, 1944 (for short, `the Act'). The revision petition was initially entertained by the revisional authority and provisionally accepted and registered vide F. No.375/42/DBK/09-RA C.Ex. However, the revisional authority vide An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed under Section 35A" includes an order passed under that section before the commencement of section 47 of the Finance Act, 1984 (21 of 1984) against which an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal." 7. A bare reading of this provision clearly shows that the revisional jurisdiction vested in the Central Government is in respect of those orders, which are passed under Section 35A of the Act. Further reading of Section 35A clearly spells out that the orders as referred thereto are passed by Commissioner (Appeals). 8. Sub-Section (1) of Section 35B of the Act provides for filing of appeals t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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