CRYSTAL GLAZES Vs. COMMISSIONER, C. EXCISE

JUDGEMENT

(1.) AN amount of Rs. 1,07,566/- was demanded from the appellants on the ground that they had cleared Glazed Tiles without payment of duty. Original Adjudicating Authority had also imposed personal penalty of identical amount. On an appeal, Commissioner (Appeals) confirmed duty and also held that penalty under Section 11AC equal to the duty amount is imposable. On an appeal filed by the assessee before this Tribunal, demand for duty was upheld but penalty was reduced to 25% of the duty amount inasmuch as the duty was deposited before the issuance of the show cause notice and in view of the law declared by the Hon'ble High Court, Delhi, in the case of CCE v. Malbro Appliance, 2007(79) RLT 109 (Delhi).

(2.) ON an appeal filed by the Revenue against this order of Tribunal, Hon'ble Gujarat High Court has remanded the matter with following observation: