M.C. MEHTA Vs. UNION OF INDIA

JUDGEMENT

(1.) This is an appeal under Section 35G of Central Excise Act (the Act) against the order of the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (the Tribunal) dated 4-6-2010 dismissing the appeal of Central Excise Department (the Department) on the ground that there was no consent by both the Commissioners at one point of time for filing appeal. The Facts

(2.) M/s. Sidhi Vinayak Sponge Iron (P) Ltd. (the assessee) manufactures sponge iron. A search was conducted in the factory premises on 13-5-2006. It was found that there was 320.425 MT shortage of sponge iron and there was clandestine removal of the same. The assessee paid duty in respect of this removal on 8-5-2006.

(3.) Subsequently, the Adjudicating Officer (the AO) issued notice on 26-9-2007 asking as to why the Education Cess along with the penalty and interest be not realised from the assessee on the above clandestine removal.