COMMISSIONER OF CENTRAL EXCISE Vs. FENNER (INDIA) LTD.

JUDGEMENT

(1.) This Civil Miscellaneous Appeal has been directed against the Final Order No. 1766 of 2009, dated 13-11-2009 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

(2.) The respondent herein has used to sell 'V' belts through depots and for the period from 1-6-1991 to 31-12-1995, the appellant has issued a show cause notice, dated 28-6-1996 wherein it has been specifically stated that the respondent has dealt with 'V' belts by way of undervaluing its value. Under the said circumstances, the respondent is liable to pay Central Excise Duty together with penalty. The demand made in the form of show cause notice by the appellant has been accepted by the Order-in-Original, dated 30-9-1997. Both the show cause notice as well as Order-in-Original have been challenged before the Appellate Tribunal.

(3.) The Appellate Tribunal, after hearing both sides has given a specific finding to the effect that since show cause notice does not contain a specific provision which enables the appellant so as to claim penalty, has rejected the same by way of allowing the appeal preferred by the respondent. Against the order passed by the Appellate Tribunal, the present Civil Miscellaneous Appeal has been preferred at the instance of the Department as appellant.