UNION OF INDIA Vs. GRASIM INDUSTRIES LTD

JUDGEMENT

(1.) This is an application made by th Revenue - Commissioner, Central Excise & Customs, Indore under Section 35- H(1) of the Central Excise Act, 1944 requesting this Court to call for the reference on the question mentioned infra :-

(2.) The issue relates to imposition of penalty on respondent (Assessee) under the provisions of Central Excise Act. By order, dated 9-12-2002, passed in appeal No. A/1194/02-NB (D) = 2003 (160) E.L.T. 833 (T), the Tribunal upheld the penalty in principal imposed by the lower authorities on the assessee, but having regard to all facts and circumstances of the case reduced it to Rs. 25,00,000/-. This is what the learned Members of the Tribunal held in impugned order while allowing the appeal filed by the assessee in part in para 5.3 :-

(3.) The Commissioner of Central Excise & Customs is not satisfied with the reduction of the penalty imposed upon the assessee to the extent of Rs. 25,00,000/- quotedand therefore, sought reference from the Tribunal to this Court arising out of aforesaid order. Since, the Tribunal declined to make reference, holding therein that no question of law arises which can be referred this court for answer on merits and therefore, the Commissioner, Central Excise & Customs has invoked the powers of this Court under Section 35-H(1) of the Act, requesting this court to direct the Tribunal to refer the case to this Court for answer on merits.