Shri Arvind Tiwari vs C.C.E. & S.T. Delhi-Iv

Customs Excise and Service Tax Appellate Tribunal15 April 2015

CitationAppeal No. E/55470 & 55471/2014-EX(SM)

Ratio decidendi

The rule this decision rests on

Where a related proceeding against a co-noticee is still pending before the adjudicating authority, a demand of duty and imposition of penalty on the appellant are premature, and the impugned order is liable to be set aside and the matter remanded to the adjudicating authority for adjudication together with the pending proceeding.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAXAPPELLATE TRIBUNAL, NEW DELHIPRINCIPAL BENCH, COURT NO. IIAppeal No. E/55470 & 55471/2014-EX(SM)

[Arising out of Order-in-Original No. 184-186/CE/APPL/DLH-IV/2014 & 152-155-CE/APPL/DLH/IV/2014 dated 08.09.2014 & 24.07.2014 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Faridabad].

For approval and signature:

Honble Shri 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. Goyal Steel

Shri Arvind Tiwari .Appellants

Vs.

C.C.E. & S.T. Delhi-IV .Respondent

Appearance:

Shri N.K. Sharma, Advocate for the Appellants

Shri V.P. Tiwari, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing: 15.04.2015

FINAL ORDER NO. 51480-51481/2015-EX(SM)

Per Ashok Jindal:

Appellants are in appeal along with stay applications.

2. Heard the parties.

3. The contention of the Ld. Counsel is that as proceedings against M/s Jawala Steel Corporation is still pending, therefore the demand of duty and imposition of penalty on the appellant are pre mature. In these circumstances, impugned order is required to be set aside and matter is remanded back to the Adjudicating Authority for consideration of the defence of the appellant along with the proceedings against M/s Jawala Steel Corporation. In these circumstances, it is prayed that matter be remanded back to the Adjudicating Authority.

4. I find that proceedings against M/s. Jawala Steel Corporation is pending before the Adjudicating Authority and in similar type of case vide order No.A/54715-54732/2014/SM(BR) dated 10/12/2014 this Tribunal has remanded back the matter to the Adjudicating Authority to adjudicate the matter along with case of M/s Jawala Steel Corporation. Therefore, in this case also, I set aside the impugned order and remand the matter back to the adjudicating authority to adjudicate this matter also along with the case of M/s Jawala Steel Corporation.

5. In view of this, the stay petitions and appeals are disposed of by way of remand.

(Dictated and pronounced in the open court.)

(Ashok Jindal) Member (Judicial)

Bhanu

E/55470 & 55471/2014-EX(SM)

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