Shri Mineshbhai Jagani vs Commissioners Of Central Excise, ...
- CitationAppeal No. : E/167/2011
Ratio decidendi
The rule this decision rests on
The appeal against the penalty in this order is allowed because the connected appeal arising out of the same Order-in-Appeal, filed by the main assessee, has already been decided in its favour on merits; the present appeal, being a penalty-only challenge that depends on the merits outcome, does not survive and stands allowed without separate examination of its merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[ Arising out of OIA-4-5/2011/COMMR-A-/CMC/RAJ dtd 12/13 .1.2011 Passed by Commissioners of Central Excise, Customs and Service Tax-RAJKOT ]
Shri Mineshbhai Jagani - Appellant (s)
Vs.
Commissioners of Central Excise, Customs and Service Tax-RAJKOT - Respondent(s)
Represented by
For Assessee : Written Submission For Revenue : Shri G P Thomas (Authorised Representative)
For approval and signature :
Mr. H.K. Thakur, Hon.ble 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. H.K. Thakur, Hon.ble Member (Technical)
Date of Hearing / Decision : 5/3/2015
ORDER No. A/10209 / 2015 dtd 5/3/2015
Per : Mr. H K Thakur;
This appeal has been filed by the appellant with respect to penalty upheld under OIA No. 4-5/2011/COMMR-A-/CMC/RAJ dtd 12/13.1.2011.
2. None appeared on behalf of the appellant but as per written submissions dt. 3.7.2015 it was argued that appeal of the main appellant on merit was decided favourably by this Bench as per order No A/1443/WZB/AHD/2012 dt 6.9.2012 in appeal No E/166/2011 against the same OIA dt 13.1.2011.
3. Shri G P Thomas (Authorised Representative) appearing on behalf of the Revenue confirmed that the appeal of the main appellant M/s Rajkot Oil Cake Pvt Ltd, Rajkot in the same OIA dt 13.1.2011 has been favourably decided on merits vide order No A/1443/WZB/AHD/2012 dt 6.9.2012 by this Bench.
4. Heard both sides and perused the case records. It is observed from the case records that on verifying this appeal of the main appellant only M/s Rajkot Oil Cake Pvt Ltd, Rajkot has been decided in favour of the appellant under order No A/1443/WZB/AHD/2012 dt 6.9.2012 by this Bench in appeal No E/166/2011. As on merits, the case of the main appellant is decided favourably in favour of the main appellant; this appeal arising out of same OIA dt 13.1.2011 does not survived and is required to be allowed.
5. Appeal filed by the appellant is allowed accordingly.
(Dictated and pronounced in the Court)
(H.K. Thakur) Member (Technical)
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