M/S. R.S. Ispat Pvt. Ltd vs Commr. Of C. Ex., Kolkata-Ii
- Case No.Excise Appeal No. E/71512/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may not entertain an application for waiver of pre-deposit of a penalty under the second proviso to Section 35B(1) of the Central Excise Act, 1944, where the amount of penalty involved is less than Rs. 50,000, since clause (ii) of that proviso, under which such jurisdiction is invoked, is not attracted in that situation; the appeal and the stay application are accordingly dismissed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No. 10/KOL-II/2013 dated 30.01.2013 passed by the Commissioner of Central Excise (Appeals), Kolkata-III)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE SHRI H.K.THAKUR, 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 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. R.S. Ispat Pvt. Ltd.
Applicant (s)/Appellant (s)
Vs.
Commr. of C. Ex., Kolkata-II Respondent (s)
Appearance
NONE for the Appellant(s)
Sri K. Chowdhury, Supdt. (A.R) for the Respondent (s) CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Shri H.K.Thakur, Member(Technical)
Date of Hearing:- 06.10.2015 Date of Pronouncement :- 06.10.2015
ORDER NOFO/A/75585/2015
Per Dr. D.M. Misra
None present for the applicant.
2. This is an application filed seeking waiver of pre-deposit of penalty of Rs.30,265/-
3. Ld. A.R. for the Revenue submits that the amount involved is less than Rs.50,000/- and relates to imposition of penalty.
4. We have carefully considered the records and found that this is not a fit case where jurisdiction under clause (ii) to second proviso to Section 35B (1) of CEA, 1944 be invoked as the amount of penalty is less than Rs.50,000/-. Appeal dismissed. S.P. disposed off.
(Dictated and pronounced in the open Court) Sd/- 13/10/15 Sd/- 13/10/15 (H.K. THAKUR) (D.M. MISRA) Technical Member Judicial Member
k.b/-
Excise Appeal No. E/71512/2013
2
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