LAWS(CE)-2006-2-223

CONTROL ENGINEERING COMPANY Vs. COMMISSIONER OF C. EX.

Decided On February 21, 2006
Control Engineering Company Appellant
V/S
COMMISSIONER OF C. EX. Respondents

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the application for stay of operation of the impugned order, we proceed to deal with the appeal. The impugned order was passed by Id. Commissioner (Appeals) in an appeal filed by the Department pursuant to a review order passed by the Commissioner of Central Excise. The said review order authorized the jurisdictional Additional Commissioner to file an application before the Commissioner (Appeals) under Section 35E(4) of the Central Excise Act, 1944:

(2.) TO direct the assessee to pay the penalty under Section 11AC as well as M/s. K.S. CONTROLS to pay the penalty under Section 11AC

(3.) TO direct the assessee to pay the penalty liable under Rule 173Q as well as M/s. K.S. CONTROLS to pay the penalty under Rule 173Q. And pass any necessary order as deemed fit in this regard. Accordingly, the Additional Commissioner moved the Commissioner (Appeals) under Section 35E(4), claiming the following reliefs: