UNION OF INDIA Vs. AMIT KUMAR MAHESHWARI

JUDGEMENT

(1.) ALL these five appeals involve common question of law, being as to whether the circular issued by the Central Board of Excise & Customs dated 20 -9 -2004, as referred to in the order under appeal, governs the case of the respondent?

(2.) APPEALS No. 26/2007, 70/2006, 3/2007, and 74/2006 were admitted on different dates, by framing substantial question of law, may be differently worded but purportedly to cover this controversy. However, appeal No. 54/2007 was admitted on 23 -10 -2007, without framing any substantial question of law. However, in view of the above, the said question is hereby framed in this Appeal No. 54/2007 also.

(3.) THE learned Tribunal passed different orders, holding, that the Government of India Ministry of Finance, vide D.O. Letter dated 20 -9 -2004, framed an Amnesty Scheme, and according to that scheme, found the assessee to be entitled to the benefit of Scheme, and thus the penalty imposed was set aside. However, in some cases where the penalty to the extent of 25%, which was deposited by the assessee, was maintained, and rest was set aside. The same learned Member passed this type of orders in the matters arising out of Appeal No. 26/2007, 70/2006, and 3/2007, while another Member Shri C.N.B. Nair found the case to be covered by earlier judgment of the Tribunal, being C.C.E. Bhopal v. Bharat Security Services & Worker reported in . Likewise, in the judgment forming subject matter of subsequent Appeal No. 54, the same learned Member, who passed the orders in appeal forming subject matter of Appeal Nos. 3, 70 and 26, passed the impugned order to the same effect, following the judgment in Bharat Security Services & Worker's case, and Anr. judgment in Amit Kumar Maheshwari v. CCE reported in, 2006 (2) S.T.R. 506.