COMMISSIONER OF CENTRAL EXCISE, SHILLONG Vs. SINGHI ENTERPRISE

JUDGEMENT

(1.) THE ld. JDR submitted that appeal order passed by the ld. Commissioner (Appeal) does not show the cause at all which warranted exonerating penalty in this case except the reason that Tax and Interest if paid before issue of Show Cause Notice, no penalty shall be leviable. He submitted that in the meantime, the Tribunal also held in the case of Commr. of Central Excise, Meerut -I v. Parmarth Steel Alloys (P) Ltd. reported in 2007 (209) E.L.T. 200 (Tri. -Del.) & Commr. of C. Ex., Kolkata -I v. Gurdian Leisure Planners Pvt. Ltd. reported in 2007 (6) S.T.R. 32 (Tri. -Kol.) = 2007 (211) E.L.T. 229 (Tri.) that the matter needs reconsideration to find out whether there was any reasonable cause to exonerate the Respondent from the penalty.

(2.) NONE present from the Respondent.

(3.) HEARD the ld. JDR. It appears that the view of the Tribunal finds support from section 80 of the Finance Act, 1994. Therefore, in fitness of the circumstances, the appeal order is set aside to consider on the limited issue whether there was any reasonable cause to exonerate the Respondent from penalty and while doing so, the two decisions cited by the ld. JDR deserves consideration. Of course, the ld. Appellate Authority shall offer reasonable opportunity of hearing while deciding the matter on the aforesaid issue. In the result, the matter is remanded along with the appeal of the Revenue.