COMMISSIONER OF CENTRAL EXCISE Vs. KAPOOR INDUSTRIES

JUDGEMENT

(1.) NONE appears for the Respondent though served (as indicated in the affidavit -of -service of R.J. Joshi dated 7 August 2007). Heard the learned counsel for the Appellant -Revenue. This appeal is filed by the Revenue from order dated 6 December 2006 of the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal'). The following question of law is raised in this appeal:

(2.) THIS Court in its order dated 18 June 2009 in Central Excise Appeal No. 195 of 2006, after considering the decisions of the Supreme Court in Union of India v. Dharmendra Textile Processors, 2007 (215) ELT 321 and in Union of India v. Rajasthan Spg. and Wvg. Mills : 2009 (238) ELT 3 (SC), set aside the order of the Tribunal and remanded the matter to the Tribunal for de novo disposal of the appeal in accordance with law in light of the judgment of the Supreme Court referred above. It needs to be noted that this Court remanded the matter to the Tribunal because it was contended on behalf of the assessee/appellant that mandatory penalty cannot be imposed as there was no intention to evade the payment of penalty.

(3.) HOWEVER , in the present facts and circumstances of the case, we are of the view that there is no need of remand as authorities under the Act have already given a finding of fact that there was an intention to evade the duty on the part of the Respondent -Assessee.