PARTH EQUIPMENT Vs. COMMISSIONER OF C. EX., AHMEDABAD

JUDGEMENT

(1.) AS per facts on record, a show cause notice dated 29 -1 -1999 was issued to the appellants proposing confirmation of demand of duty on the allegations of clubbing of clearances. The said show cause notice was adjudicated by the Addl. Commissioner who vide his order dated 28 -9 -2000 confirmed demand of duty of Rs. 1,31,405/ - against M/s. Parth Equipment along with imposition of penalty of identical amount. Further duty of Rs. 27,741/ - was confirmed against M/s. Acme Industries along with imposition of penalty of identical amount.

(2.) BEING aggrieved with the said order, appellants filed an appeal before Commissioner (Appeals), who vide his order -in -appeal dated 30 -3 -2004 held that the duty amount has to be re -worked out by extending the benefit of cum -duty price. He also reduced personal penalty from Rs. 1,31,405/ - to Rs. 60,000/ - in the case of M/s. Parth Equipments and from Rs. 27,741/ - to Rs. 15,000/ - in respect of M/s. Acme Industries.

(3.) BEING aggrieved with the said order, appellants filed an appeal before Tribunal for further reduction of penalty amount. The Tribunal vide its order dated 7 -10 -2004 remanded the matter to the Asst. Commissioner for considering the appellants request for further reduction in penalty depending upon the quantum of duty to be re -quantified.