COMMISSIONER OF CUSTOM Vs. THIRUMALAI INDUSTRIES

JUDGEMENT

(1.) BY this reference application, the Revenue seeks to refer the following questions of law:

(2.) THE Tribunal allowed the party's appeal by Final Order No. 336/99 dated 12.2.99 holding that penalty of Rs. 50,000 was not imposable under Section 11AC of the CE Act and for the period the offence which was committed during the period 1.4.95 to 31.10.95 while Section 11AC was introduced only with effect from 28.9.96. While setting aside the penalty the Tribunal noted the judgment rendered in the case of Lakshmi Packaging Pvt. Ltd. as and that of Maththi Udyog Ltd. v. CCE, as . It has also noted that the Collector had accepted the plea that during the relevant period of committal of the offence Section 11AC was not in existence in the Statute book. However, he had still proceeded to confirm penalty by merely reducing the amount to Rs. 50,000.

(3.) THE Revenue in this reference application seeks that questions be referred to the High Court.