Cce, Patna Vs. M/S Prabhat Zarda Factory - Court Judgment

Excerpt:

1. the short point involved in the present appeal of the revenue is as to whether the penalty can be imposed under the provisions of section 11ab and 11ac and interest can be confirmed against them under the said section when the period to which the offence relates is prior to coming into existence of the said sections. the commissioner (appeals) while referring to the tribunal's order in the case of m/s marcandi prasad radhakrishna prasad-1998 (25) rlt 919, as confirmed by supreme court while dismissing the appeal filed by the revenue reported in 1999 (107) elt a 121 has remanded the matter back to the original adjudicating authority for fresh consideration. we do not find andy infirmity in the said view of the commissioner (appeals) inasmuch as the same is based upon the tribunal's order as confirmed by the hon'ble supreme court.accordingly the appeal filed by the revenue is rejected.

Judgment:

1. The short point involved in the present appeal of the Revenue is as to whether the penalty can be imposed under the provisions of section 11AB and 11AC and interest can be confirmed against them under the said section when the period to which the offence relates is prior to coming into existence of the said sections. The Commissioner (Appeals) while referring to the Tribunal's order in the case of M/s Marcandi Prasad Radhakrishna Prasad-1998 (25) RLT 919, as confirmed by Supreme Court while dismissing the appeal filed by the Revenue reported in 1999 (107) ELT A 121 has remanded the matter back to the original adjudicating authority for fresh consideration. We do not find andy infirmity in the said view of the Commissioner (Appeals) inasmuch as the same is based upon the Tribunal's order as confirmed by the Hon'ble Supreme Court.

Accordingly the appeal filed by the Revenue is rejected.