Neepaz Steel India Pvt. Ltd vs Cce & St- Chandigarh-Ii
- CitationExcise Appeal No.E/55167/2014 EX. [SM]
Ratio decidendi
The rule this decision rests on
Where a penalty imposed in an adjudication order, and confirmed in appeal, arises from facts identical to those decided by a co-ordinate bench of the Tribunal in an earlier final order, the penalty may be reduced to the proportion fixed in that earlier decision, the Tribunal considering that the ends of justice are met by following the co-ordinate bench's decision.
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-138-145 dated 30.04.2014 passed by the Commissioner of Central Excise (Appeals), Chandigarh]
For approval and signature:
HONBLE MR. S.K. MOHANTY, 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?
Neepaz Steel India Pvt. Ltd. Appellant
Vs.
CCE & ST- Chandigarh-II Respondent
Present for the Appellant : Shri Kamaljeet Singh, Advocate
Present for the Respondent: Shri G.R. Singh, DR
Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)
Date of Hearing/Decision: 08.07.2015
Final ORDER NO. 54111/2015
PER: S.K. MOHANTY
Imposition of penalty in the adjudication order dated 30th November, 2012 and confirmed in the impugned order dated 16.05.2014 is the subject matter of dispute, against which, the appeal has been preferred by the appellant.
2. The submission of the appellant is that in an identical set of fact arising out of the same adjudication as well as impugned order, this Tribunal in the case of Tata Steel Limited and M/s.Adhunik Ferro Alloys Ltd. vs. CCE, Chandigarh vide Final Order No. 51713 -51717/2015 (SM) dated 22th May, 2015 has reduced the penalty amount to 20%. Considering the decision of the co-ordinate bench, I am of the view that ends of justice will be met, if the appellant is directed to deposit Rs.16,000/- towards penalty amount confirmed by the authorities below. Thus, the penalty amount confirmed in the impugned order is reduced to Rs.16,000/-. The appeal is disposed of accordingly.
(Dictated and pronounced in the open Court)
(S.K. MOHANTY)
MEMBER (JUDICIAL)
Anita
??
??
??
??
0 2
Connected matters
Decided by the same order
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free