Court No. - 35
Case :- CENTRAL EXCISE APPEAL No. - 64 of 2017 Appellant :- Commissioner, Customs,Central Excise & Service Tax,Ghaziabad Respondent :- Shri V.P. Grover C/O M/S Auto Ignition Ltd.
Counsel for Appellant :- Praveen Kumar,Prateek Chandra
Hon'ble Bharati Sapru,J. Hon'ble Neeraj Tiwari,J.
Heard Shri Parv Agrawal, learned counsel for the appellant and Shri Diptiman Singh, learned counsel for the respondent- assessee.
This is an appeal filed by the department under Section 35-G of the Central Excise Act, 1944 against an order passed by the Tribunal dated 28.02.2014. The following questions of law are sought to be answered by this Court:-
"1. Whether the Tribunal has erred in setting aside the demand, interest and penalty without giving a categorical and conclusive finding on the veracity of the basis of arriving at suppressed production ?
2. Whether in view of the judgement cited hereinabove the Tribunal has erred in absolving the authority and instead placing the burden on the department and thus has wrongly reversed the order of the adjudicating authority affirmed by the appellate Commissioner ?
3. Whether on the facts and in the circumstances the Hon'ble CESTAT is liable to be quashed ?"
These very questions have been answered in favour of the assessee and against the department in Central Excise Appeal No.194 of 2014(Commissioner, Customs, Central Excise & Service Tax, Ghaziabad Vs. M/S Auto Gollon Industries Pvt. Ltd) decided on 02.01.2018, whereby this Court has come to the conclusion that there was no conclusive evidence to show that the Company had indulged in any kind of clandestine removal and, therefore, the imposition of penalty was not justified.
The questions of law are, therefore, answered in favour of the assessee and against the department.
The appeal is accordingly dismissed.
Order Date :- 23.2.2018/pks