Viacom Electronics Pvt. Ltd. Vs. C.C.E. - Court Judgment

SooperKanoon Citationsooperkanoon.com/41211
SubjectMiscellaneous
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnDec-20-2005
JudgeA Wadhwa, N T C.N.B.
Reported in(2006)(105)ECC51
AppellantViacom Electronics Pvt. Ltd.
RespondentC.C.E.
Excerpt:
1. this appeal is directed against imposition of penalty of rs. 5,42,000/- on the appellant.2. perused the record and heard learned senior departmental representative. the appellant is not present.3. the appellant was only buyer of the goods in question. it had no responsibility in regards to payment of correct duty amount in respect of the goods purchased by it. imposition of penalty is not justified.4. in the result, the penalty is set aside and the appeal is allowed with consequential relief, if any, to the appellant.
Judgment:
1. This appeal is directed against imposition of penalty of Rs. 5,42,000/- on the appellant.

2. Perused the record and heard learned Senior Departmental Representative. The appellant is not present.

3. The appellant was only buyer of the goods in question. It had no responsibility in regards to payment of correct duty amount in respect of the goods purchased by it. Imposition of penalty is not justified.

4. In the result, the penalty is set aside and the appeal is allowed with consequential relief, if any, to the appellant.