EMA INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE applicant filed this application for condonation of delay in filing the appeal. In view of the facts and circumstances of the case, the delay in filing the appeal is condoned.

(2.) THE appellant filed this appeal against the review order passed by Commissioner of Central Excise whereby penalties imposed under Section 76 and 78 of the Finance Act were enhanced.

(3.) THE adjudication order passed by the Assistant Commissioner of Central Excise was challenged by the respondent and the Commissioner (Appeals) vide order dated 30 -3 -07 remanded the matter to the adjudicating authority. In remand proceedings, the adjudicating authority vide order dated 28 -9 -2007 dropped the proceedings. As the proceedings in respect of demand of Service Tax is already dropped by the adjudicating authority, therefore, the enhancement of penalty is under review proceedings will not survive. The impugned order is set aside and the appeal is allowed.