COMMISSIONER OF CENTRAL EXCISE Vs. A R ALLOYS

JUDGEMENT

(1.) This appeal filed by the Revenue under Section 35G of the Central Excise Act, 1944 is directed against the order dated 25-3-2008 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi. The Revenue has claimed that following question of law would arise for determination of this Court from the aforesaid order.

(2.) A perusal of the impugned order shows that the Tribunal was examining the order passed by the Commissioner Central Excise who had imposed penalty of Rs. 49,64,026/- under Rule 96ZO(3) of the erstwhile Central Excise Rules, 1944 for delay of payment of duty in respect of the period 1998-99 and 1999-2000 after April, 1998. However, the Commissioner had dropped the penalty of Rs. 5,00,000/- for April, 1998 because the penal clause under Rule 96ZO(3) was introduced w.e.f. 1-5-1998 by notification dated 10-3-1998 as amended. The appeal of the dealer-assessee was dismissed by the Tribunal and the order was upheld by this Court on 7-9-2006 in CEA No. 184 of 2005.

(3.) Having heard the learned counsel we are of the view that the notification has been made effective from 1-5- 1998 and in respect of the earlier period no penalty under Rule 96ZO(3) could be charged. There is thus no merit in this appeal as no substantive question of law warranting its admission would arise. Accordingly, the appeal fails and the same is dismissed.