COMMISSIONER OF C. EX. Vs. ALUMINIUM CENTRE

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against Order -in -Appeal dated 31 -8 -2005.

(2.) NONE appeared on behalf of the respondents despite notice. Heard learned D.R. and perused the record. The department is in appeal against non -imposition of penalty by the appellate authority under Section 76 of the Finance Act, 1994. I find from the order -in -appeal that the learned Commissioner (Appeals) has reduced the penalty under Section 77 and 78 to Rs. 4000/ -. From the order -in -appeal it seems that the Commissioner (Appeals) has not considered the provisions of Section 76 while passing the order. Since the Commissioner (Appeals) has not given findings on the applicability/non -applicability of Section 76 and his order -in -appeal which is not indicating the penalty to be imposed under Section 76, needs to be considered afresh. Accordingly, Order -in -Appeal is set aside and the matter is remanded back to the Commissioner (Appeals) for considering the matter afresh in the light of Section 76 of the Finance Act, 1994. The Commissioner (Appeals) will grant an opportunity of hearing to the respondents before passing the order. Appeal is allowed by way of remand.