The High Court adopted the assessee's submission that the appeal was closed following a benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
The appeal was closed as the matter survived only due to the benefit under the Sabka Vishwas Scheme, 2019.
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 : 04.01.2021
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and THE HONOURABLE MS.JUSTICE R.N.MANJULA
C.M.A.No.1945 of 2016
Tamil Nadu Petroproducts Ltd., Manali, Chennai-600 068 .. Appellant/Respondent -vsThe Commissioner of Central Excise, Chennai-I, Commissioner of Central Excise (Appeals), Chennai. .. Respondent/Appellant
Appeal under Section 35-G of the Central Excise Act, 1944, against the order dated 16.02.2015 made in Final Order No.40170 of 2015 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai-600 006.
For Appellant : Mr.N.Prasad ****** JUDGMENT (Judgment of the Court was delivered by T.S.Sivagnanam, J.)
This appeal, by the appellant/assessee, filed under Section 35-G of the Central Excise Act, 1944, is directed against the order dated 16.02.2015, made in Final Order No.40170 of 2015 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai-600 006.
2.The appeal was admitted, on 06.10.2016, on the following substantial questions of law:-
(i) Whether in the facts and circumstances of the case, the Hon'ble Customs, Excise and Service Tax Appellate Tribunal committed an error of law in restoring levy of penalty u/s 11-AC of the Central Excise Act, 1944, when the Section required positive evidence of fraud and suppression of facts with intent to evade payment of duty which was non-existent in the instant
case?
(ii) Whether in the facts and circumstances of the case, the Hon'ble Custom, Excise and Service Tax Appellate Tribunal committed an error of law in restoring the levy of penalty under Rule 173-Q of the Central Excise Rules, 1944 when the same was subject to the provisions of Section 11-AC of the Central Excise Act, 1944 which required positive evidence of fraud and suppression of facts with intent to evade payment of duty and when the same was not established?
(iii) Whether in the facts and circumstances of the case, the Hon'ble Customs, Excise and Service Tax Appellate Tribunal committed an error of law in approaching the levy of penalty u/s 11AC as that which would stand attracted for mere civil infraction when the same required intent to evade payment of duty? and
(iv) Whether in the facts and circumstances of the case, the Hon'ble Customs, Excise and Service Tax Appellate Tribunal committed an error of law in concluding that the order of Commissioner of Central Excise (Appeals) in deleting the penalty had no basis when in fact, the deletion of penalty by the Ld. First Appellate Authority was done only after taking notice of the explanation offered by the appellants as recorded in the order dated 10.10.2003 itself deleted the penalty?”
3.Heard Mr.N.Prasad, learned counsel for the appellant/assessee.
4.It is submitted by the learned counsel for the assessee that Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, was issued in favour of the assessee on 30.12.2019.
5.In the light of the above, nothing survives for adjudication in this appeal and the same is closed. No costs.
Sd/Assistant Registrar(CS-II) //True Copy// Sub Assistant Registrar
abr
To
Copy to: The Section Officer, VR Section, High Court, Madras. +1cc to Mr.N.Inbarajan, Advocate SR.112 C.M.A.No.1945 of 2016 RSI(CO) CB(05/03/2021)
4 provisions across 3 enactments
Tamil Nadu Petroproducts Ltd.
Commissioner of Central Excise
T.S.SIVAGNANAM
R.N.MANJULA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
