COMMISSIONER OF CENTRAL EXCISE Vs. SHREE HARIKRUPA INDS.

JUDGEMENT

(1.) Heard both sides. The departmental appeal is against the order of the Commissioner (Appeals) reducing the penalty to 10% on the ground that Section 11AC warrants mandatory penalty of an amount equal to the duty amount. Shri K.C. Rathod, learned consultant appearing for the respondents brings to any notice that another Bench of the Tribunal vide Order No. C -III/956 and 957/WZB/2003 dated 06.06.2003 has already set aside the impugned order and remanded the matter to the original authority for fresh determination. In view of the fact that the impugned order has already been set aside and the matter has been remanded to the original authority, the departmental appeal has become in fructuous and the same is dismissed. The original authority will be at liberty to decide the matter afresh including the quantum of penalty after granting a reasonable opportunity of hearing to the respondents.