This is a civil miscellaneous appeal by the Commissioner of Central Excise to set aside a Tribunal order reducing mandatory excise penalty. The appellant counsel requested withdrawal; the court dismissed the appeal leaving questions open.
Appeal dismissed; substantial questions of law left open; no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 09.06.2016 CORAM THE HONOURABLE MR. JUSTICE S.MANIKUMAR and THE HONOURABLE MR. JUSTICE D.KRISHNAKUMAR Civil Miscellaneous Appeal No.1429 of 2010
The Commissioner of Central Excise, Chennai IV Commissionerate, 692, MHU Complex, Nandanam, Chennai -600 035. .. Appellant/Respondent
Vs. 1.M/s.Alpump Limited, 170-172 Developed Plot, Industrial Estate, Perungudi, Chennai – 600 096. 2.Customs, Excise and Service Tax Appellate Tribunal, (represented by the Assistant Registrar), South Zone Bench, Shastri Bhavan Annexue, 1st Floor, 26, Haddows Road, Chennai – 600 006. .. Respondents/Applicant
PRAYER: Appeal filed under Section 35 G of the Central Excise Act, 1944 praying to set aside the Final Order No.1869/09 dated 04.12.2009 passed by the Tribunal and restore the penalty amount of Rs.4,23,934/- under Section 11 AC of the Central Excise Act 1944 imposed in Order-in-Original No.6/2006 dated 30.5.2006 passed by the original adjudicating authority.
For Appellant : Mr.A.P.Srinivas, Senior Standing Counsel for Customs and Central Excise For 1st Respondent : Mr.N.Viswanathan
JUDGMENT
(Judgment of the Court was delivered by S.MANIKUMAR, J.)
This Appeal has been filed against Final Order No.1869/09 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, dated 7.12.2009.
instant Appeal is:-
“Whether the Hon'ble Tribunal, Chennai
was correct in law in passing its Final Order No.1869/09, dated 04.12.2009, by reducing the penalty to Rs.10,000/- under Rule 15(1) of Central Excise Rules, 2002 as applicable to contravention of any Rule of Cenvat Credit Rules 2002 as against mandatory equal penalty of Rs.4,23,934/under Section 11AC of Central Excise Act, 1944 impossible for taking/utilizing wrong credit on account of suppression of facts?
-s/dAssistant Registrar
True Copy asvm
Sub-Assistant Registrar
To
1.The Commissioner of Central Excise,
Chennai IV Commissionerate,
692, MHU Complex,
Nandanam, Chennai -600 035.
2.The Assistant Registrar),
Customs, Excise and Service Tax
Appellate Tribunal,
South Zone Bench,
Shastri Bhavan Annexue,
1 st Floor, 26, Haddows Road,
Chennai – 600 006.
CMA.No.1429 of 2010
skv(co)
aa11/07/2016
1 issue framed by the court
Whether the Tribunal was correct in reducing mandatory penalty under Section 11AC to a nominal amount under Rule 15(1) of Central Excise Rules, 2002 due to suppression of facts.
2 provisions across 1 enactments
Commissioner of Central Excise, Chennai IV
M/s.Alpump Limited
Customs, Excise and Service Tax Appellate Tribunal
S.MANIKUMAR
D.KRISHNAKUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
