GOPAL MILLS Vs. CHIEF COMMISSIONER (CZ) AND ORS

JUDGEMENT

(1.) This petition has been filed against order of the Customs, Excise & Service Tax Appellate Tribunal, waiving requirement of pre-deposit to the extent of the amount in dispute in appeal and giving liberty to recover the amount of penalty which was not in dispute in appeal.

(2.) The petitioner opted for Compounded Levy Scheme in terms of Rule 96ZE of the Central Excise Rules, 1944. However, on verification, it was found that the capacity of the petitioner was more than the declared capacity and accordingly, demand for higher duty was raised and penalty was also levied. Against the final order dated 12.4.1999, Annexure P-5, the petitioner filed an appeal which was disposed of by the Tribunal vide order dated 5.2.2002, Annexure P-6. While remanding the matter for re-computing the duty liability, penalty was reduced to Rs.10 lacs. Determination of penalty, thus, became final, as the said order was never challenged by the petitioner. After remand, the duty was re-computed vide order dated 22.10.2009, Annexure P-8, against which, appeal was preferred by the petitioner before the Tribunal. The Tribunal passed following order on the application for stay:

(3.) We have heard learned Counsel for the petitioner.