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TMI Blog2022 (7) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... K.JOHN MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS AND SRI.PAULOSE C. ABRAHAM RESPONDENT: ADV SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS JUDGMENT Basant Balaji J., The appellant challenges the final order in appeal No. E/185/2008-DD of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore wherein the challenge against the order of the commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise passed Annex-D order dropping all proceedings initiated against the assessee. Annex-D order was a subject matter of review by the Commissioner of Central Excise and the Joint Commissioner of Central Excise also filed an appeal before the Commissioner of Central Excise (Appeals). The Commissioner (Appeals) by order dated 29.11.2007, set aside Annex-D order of the Joi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty. By connivance of two parties, sovereign function of payment of duty cannot be avoided. In the instance case, the principal and the job worker with a conspiracy as stated above have made an attempt to evade the payment of duty. They tried to take advantage of the technicality of the law." Hence, the order passed by the Commissioner (Appeals) demanding Rs.10,52,892/- was confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be sustainable in law. No reasoning is stated for dismissing the appeal. In view of the matter, we are of the considered opinion that the final order of the Tribunal has to be interfered with and we do so.
In the result, the Appeal is allowed, and order of the Tribunal is set aside and the matter is remitted to the Tribunal, for reconsideration afresh, in accordance with law. X X X X Extracts X X X X X X X X Extracts X X X X
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