COMMISSIONER OF CUSTOMS, GUNTUR Vs. HINDUSTAN TOBACCO CO.

JUDGEMENT

(1.) THESE two applications have been filed against the Final Order No. 821/2004, dated 26 -2 -2004 [2004 (170) E.L.T. 254 (T)] by the applicants, M/s. Hindustan Tobacco Co. Ltd. and also the Revenue.

(2.) A show cause notice was issued for certain irregularity against M/s. Hindustan Tobacco Co. Ltd., proposing penalty under Section 112 of the Customs Act, 1962. The Commissioner of Customs and Central Excise, Guntur dropped the proceedings. The Revenue appealed to the Tribunal against the order passed by the Commissioner dropping the proceedings. In the Final Order No. 821/2004, dated 26 -2 -2004, the Tribunal allowed the Revenues appeal. The Revenue has filed a ROM against the above said Final Order on the ground that there was a prayer in the Revenues appeal to the Tribunal for imposition of suitable penalty. Even though the Tribunal has passed the Final Order in favour of the Department, no finding with regard to imposition of appropriate penalty has been given. Hence the Revenue has filed a ROM application.

(3.) THE appellant filed a ROM on the ground that they were not aware of the appeal filed by the Revenue as they did not receive any communication from the Department. Moreover, they had not received any communication regarding the hearing of the Revenues appeal by the Tribunal. They never had an opportunity to represent their case and to file appropriate rejoinder. They also submitted that the order passed by the Tribunal had not taken into account of the complete situation. Hence they requested the Tribunal to recall the Final Order.