M/S. Northern Industrial Corporation vs Commissioner Of Central Excise
- CitationExcise Appeal No. 51996 of 2014-Ex (SM)
Ratio decidendi
The rule this decision rests on
The penalty imposed in this appeal may be reduced where the Tribunal has, in the appellant's own earlier case arising from a show cause notice on the same allegation, reduced the penalty to around 20% of the Cenvat credit involved, and judicial discipline requires following that precedent.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. CHD-EXCUS-000-APP-209-213 -13-14 dated 2/01/2014 passed by Commissioner of Central Excise (Appeals), Chandigarh]
For approval and signature:
Honble Mr Ashok Jindal, Member (Judicial)
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 should 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 Departmental authorities?
M/s. Northern Industrial Corporation Appellants
Vs.
Commissioner of Central Excise Respondent
& ST, Chandigarh
Appearance:
Shri Kamaljeet Singh, Advocate for the Appellants
Shri G R Singh, AR for the Respondent
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Date of Hearing /decision: 29.06.2015
ORDER NO. FO/52068 /2015-Ex(SM)
Per Ashok Jindal :
Learned Counsel for the appellant prays for reduction of the penalty imposed on the appellant which is equal to the cenvat credit availed Rs.20,689/-.
2. Heard the learned Counsel.
3. Considering the fact that in appellants own case in some other show cause notice, vide Final Order No. 52664 -65 /2014 dated 24.6.2014, this Tribunal has reduced the penalty on same allegation around 20% of Cenvat Credit involved. Therefore, following the precedent decision of this Tribunal and to maintain judicial discipline , I reduce the penalty imposed in the present appeal from Rs.20,689/- to Rs. 4000/- (Rupees Four thousand only).
(Dictated and pronounced in the open court )
( Ashok Jindal ) Member(Judicial)
ss
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