JAGNOHAN SINGH Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The Appellant has preferred these appeals against the Final Order dated 15.3.2010 passed by the Central Excise and Service Tax Appellate Tribunal (CESTAT) whereby his appeal before the CESTAT arising out of the Order-in-original dated 30.9.2005 has been dismissed. By that Order-in-original, the Appellant was imposed with penalty of ' 20 lacs under Section 114 of the Customs Act. Before inflicting this penalty, a show-cause notice dated 30.12.2003 was issued to him in respect of such an export effected by M/s Unicorn Industries, G-22/IA, Rajouri Garden, New Delhi and certain acts of commission and omission were imputed against the Appellant as well. The aforesaid penalty has been sustained by the impugned order.

(2.) In this appeal, the challenge to the order of the Tribunal is on the ground that though the Tribunal has specifically taken note of the statements made by the Appellant in para 28 of the impugned order but the statements are not dealt with and no conclusions/findings are arrived at by the CESTAT qua the Appellant. It is argued that by the impugned order, 17 appeals were decided and it appears that by in advertence, omissions or otherwise, the case of the Appellant had not been examined before dismissing his appeal.

(3.) In para 28 of the impugned order, following statements made by the Appellant are noted: