Cce, Allahabad vs M/S Shyam Detergents

[Arising out of the Order-in-Appeal No. 20-CE/ALLD/2006 dated 27/02/2006 passed by The Commissioner (Appeals), Central Excise, Allahabad.]

For Approval and signature :

Honble Shri Ashok Jindal, Member (Judicial)

Honble Shri B. Ravichandran, Member (Technical)

1. Whether Press Reporters may be allowed to see :

the Order for publication as per Rule 27 of the

CESTAT (Procedure) Rules, 1982?

2. Whether it would be released under Rule 27 of :

the CESTAT (Procedure) Rules, 1982 for

publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair :

copy of the order?

4. Whether order is to be circulated to the :

Department Authorities?

CCE, Allahabad Appellant

Versus

M/s Shyam Detergents Respondent

Appearance

Shri Pramod Kumar, Authorized Representative (Jt. CDR)  for the appellant.

Shri Rajesh Chhibber, Advocate  for the Respondent.

CORAM: Honble Shri Ashok Jindal, Member (Judicial)

Honble Shri B. Ravichandran, Member (Technical)

Final Order No. 52613/2015 Dated : 20/08/2015

Per. Ashok Jindal :-

Revenue is in appeal against the impugned order for enhancement of penalty imposed by the lower Authorities under Section 11AC of the Central Excise Act, 1944.

2. Heard the parties and perused the records. We find that in this case the respondent has also filed an appeal before this Tribunal and this Tribunal has remanded the matter back to the Original Authority for denovo adjudication vide final order No. 296/2006-EX dated 04/10/2006. We further observed that as the order of demanding duty has already been set aside by this Tribunal, therefore, this appeal cannot be entertained. Accordingly same is dismissed.

(Dictated and pronounced in open court)

(Ashok Jindal)

Member (Judicial)

(B. Ravichandran)

Member (Technical)

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