Shri Deepak P Marathe vs Commissioners Of Central Excise
- CitationAppeal No. : E/839/2010
Ratio decidendi
The rule this decision rests on
Where the demand of duty, interest and penalty against the principal noticee has been set aside, a penalty imposed on a person proceeded against as an associate of that noticee cannot be sustained, since the penalty rests on the same liability that has been set aside.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[ Arising out of OIO-56/DEM/2009 dtd 27.2.2010 passed by Commissioners of Central Excise, Customs and Service Tax-SURAT-I ]
Shri Deepak P Marathe - Appellant (s)
Vs.
Commissioners of Central Excise, Customs and Service Tax-SURAT-I - Respondent (s)
Represented by:
Appellant (s) : Shri W Christian, Advocate Respondent (s) : Shri J Nair, Authorised Representative
For approval and signature :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. H.K.Thakur, Honble Member (Technical)
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No 3 Whether their Lordships wish to see the fair copy of the Order?
Seen 4 Whether Order is to be circulated to the Departmental authorities?
Yes
CORAM :
Mr. P.K. Das, Hon'ble Member (Judicial) Mr. H.K.Thakur, Honble Member (Technical)
Date of Hearing / Decision : 31/7/2015
ORDER No. A/11154 / 2015 dtd 31/7/2015
Per : Mr. P.K.Das;
The applicant filed this application for Early Hearing of the appeal. We find that the appeal may be decided at this stage.
2. After hearing both the sides and on perusal of the records, we find that the appellant filed this appeal against imposition of penalty. The appellant is the General Manager of M/s Garden Silk Mills Ltd. The proceedings were initiated proposing demand of duty alongwith interest and penalty on Garden Silk Mills Ltd, and to impose penalty on the appellant herein. The Learned Advocate submits that by final order No A/11805-11835/2014 dtd 27.10.2014 the Tribunal set aside the impugned order in the appeal of M/s Garden Silk Mills Ltd. The Learned Authorised Representative for the Revenue has accepted the situation.
3. As the demand of duty alongwith interest and penalty against the main noticee is set aside by the Tribunal by Final Order dtd 27.10.2014, the imposition of penalty against the present appellant cannot be sustained. Accordingly, the penalty imposed on the appellant is set aside. The appeal filed by the appellant is allowed. The Early Hearing appeal is disposed of.
(Dictated and pronounced in the Court)
(H.K. Thakur) (P.K. Das) Member (Technical) Member (Judicial)
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